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II. Bank Deposits and Withdrawals
A. 1991
Petitioner deposited a total of $24,300 into his checking
and savings accounts between June 13 and December 31, 1991. Some
of the deposits were combination deposits; that is, deposits of
both cash and checks. For example, on December 3, petitioner
deposited $1,600 in cash in his checking account along with a $30
third-party check payable to Tonia. For 1991, petitioner's
checking account deposits totaled $18,400; petitioner made eight
cash deposits, totaling $7,220, and three check deposits,
totaling $11,180.5
Petitioner made two deposits into savings account #1; he
deposited a check for $5,000 on December 10, and he deposited
$900 in cash on December 31. The $5,000 check deposit was a
transfer of funds by check from petitioner's checking account to
the savings account. Petitioner also received $1.95 interest on
this savings account.
5 Petitioner deposited checks in combination with cash. The
stipulations regarding the cash deposits do not correspond to the
record. For example, the parties stipulated that on July 30 and
Nov. 5, petitioner made cash deposits of $6,648 and $5,919,
respectively. The evidence entered into the record, however,
shows that on July 30 petitioner deposited a single check for
$6,031 and $617 in cash. The Nov. 5 deposit was a single check
for $5,119 and $800 in cash. As previously discussed, we are not
bound by stipulations of fact that appear contrary to facts
disclosed by the record. See supra note 3. We, therefore,
disregard the stipulations regarding these deposits and find they
were made according to the evidence entered in the record.
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