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were deposited into the Zand FNCB London account. In the notice
of deficiency for 1974 respondent determined that there was
$13,221.35 in "other unreported" income from GM. In the
amendment to answer respondent asserted that petitioner failed to
report 1974 income from GM in the amount of $25,260.24. During
1974 GM deposited a total of �10,760.20 into the Zand FNCB London
account after CTC corrected the amount and gave instructions as
to the deposit location. This was equivalent to $25,260.24.
None of this amount was recorded in the CTC cash receipts journal
for the taxable year 1974 or as 1974 income by petitioner.
In the notice of deficiency for 1975 respondent determined
that there was $1,589.04 in "other unreported" income. In the
amendment to answer respondent asserted that the notice of
deficiency incorrectly included $507.21 as unreported income and
that the correct amount should have been $1,204.12. On
April 25, 1975, GM deposited �507.21 into the Zand FNCB London
account. Petitioner concedes that this amount was equivalent to
$1,204.12. None of this amount was included in the CTC receipts
journal for 1975. In the notice of deficiency for 1975
respondent also determined that petitioner had "Per Books
Unreported" income from GM of $1,050,285.15. During 1975 GM paid
CTC commissions in the total amount of $1,995,906.02, all of
which were deposited into the CTC CNB account. Petitioner
included $435,034.98 of this amount in gross income on his 1975
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