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total deposits into the following bank accounts during the years
indicated:
Name of Account 1986 1987 1988
Indian Head business
checking account $758,179 $1,240,902 $664,062
Indian Head personal
checking account 124,619 222,746 269,549
Indian Head business
savings account 233,269 845,199 132,249
Indian Head personal
savings account -- -- 38,354
Kennebunk Olbres-Rohm
business checking account 2,551 9,989 66,512
Kennebunk business
checking account 87,225 163,850 74,370
Kennebunk personal
savings account 9,043 9,701 22,173
Seabrook Properties
account 94,063 144,671 77,039
1988 Indian Head
business savings account -- -- 710,921
First Kennebunk White Star
checking account -- -- 9,085
7(...continued)
further illustration, petitioners deposited commissions received
from Greyhound during 1986 into not only the Indian Head business
savings account, but also the Seabrook Properties account. We
may, and we shall in this instance, disregard stipulations
between the parties where the stipulations are clearly contrary
to facts established by the record. See Cal-Maine Foods, Inc. v.
Commissioner, 93 T.C. at 195.
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