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have personal expenditures or that the amounts paid for personal
expenditures came from nontaxable sources.
Michoff, Jr., has the burden of proving that respondent's
determinations are in error. Rule 142(a). He has failed to meet
this burden with regard to any of the amounts determined to be
unreported income. Respondent is sustained on this issue.
Unreported Income--Michoff,Jr., and Kimberly Michoff
Michoff, Jr., and Kimberly Michoff filed a joint Federal
income tax return for the 1990 tax year.
Respondent's revenue agent conducted a bank deposits
analysis of the 1990 tax year of Michoff, Jr., and Kimberly
Michoff. Based on this analysis, respondent, after concessions,
argues on brief that Michoff, Jr., and Kimberly Michoff had
unreported income of $22,649 in the 1990 tax year. Petitioners
concede the deposits in 1990 but claim that they were transfers
from accounts, loans, and gifts and that some of the amounts were
duplicated by the revenue agent and counted more than once.
The amount that Michoff, Jr., and Kimberly Michoff spent on
personal expenditures by check was subtracted from the bank
deposits total. Michoff, Jr., and Kimberly Michoff made deposits
into their First Interstate Bank account in the amount of $3,187
which is in issue in the 1990 tax year. This amount is not the
total amount of deposits into this account in the 1990 tax year.
The Michoff, Jrs., made deposits into their Placer Savings
Bank accounts in the amount of $18,892 in the 1990 tax year.
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