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We also fail to comprehend how petitioner could handle a
$385 monthly car payment on his reported income. After all, 12
monthly payments of $385 equal $4,620, an amount in excess of
petitioner's reported gross income for 1991. Even if, as
alleged, petitioner's cousin helped service the loan by
reimbursing petitioner $50 to $100 per month for her use of the
vehicle, petitioner's yearly car payment would have ranged from
$3,420 (i.e., 12 x ($385-$100)) to $4,020 (i.e., 12 x ($385-
$50)). Any amount in this range would have represented a
disproportionate percentage of petitioner's reported gross income
for 1991.
We also take note of the fact that the vast majority of the
deposits made to petitioner's bank accounts were made in cash and
that petitioner's barber business was a cash business.
Significantly, none of the checks deposited to petitioner's
accounts were drawn by either petitioner's sister or his cousin.
Although the record contains no details concerning the employment
or income, if any, of petitioner's sister, the record does show
that petitioner's cousin was employed by Methodist Hospital in
Houston and received wages of $16,645 in 1991. Presumably
petitioner's cousin was paid her wages by check. We fail to
comprehend why, therefore, she would have "reimbursed" petitioner
in cash, particularly given the fact that petitioner maintained
bank accounts.
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