- NEXTRECORD -
Fifth, the monthly totals in petitioner's notebook amount to
$4,584. On his return, however, petitioner reported gross
receipts in an even amount of $4,500.
Finally, the general appearance of petitioner's notebook,
including the use of multicolored inks and pencil, suggests that
the notebook is not a trustworthy document.
In view of the foregoing, we sustain respondent's
determination and hold that petitioner failed to report self-
employment income in the amount of $12,670.
Issue (2): Unreported Interest Income
The record conclusively demonstrates that petitioner's
savings account with Channelview Bank was credited with interest
on the following dates and in the following amounts:
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