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husband testified that he had not repaid any of the $125,000 when
she died.
There is no credible evidence that Wilma MacFarland had a
significant amount of money. She had few assets when she and
MacFarland were divorced in 1973. MacFarland was required by
court order to make support payments to her of $150 a month. She
reported receiving less than $28,000 as wages or self-employment
income on her income tax returns during her life, and never more
than $3,600 in any year. She did not report any wages or self-
employment income on her income tax returns for 1973 to 1979. We
conclude that Wilma MacFarland was not the source of a
significant amount of petitioners' cash hoard.
b. Tobey Peacock
Petitioners claim that they received $150,000 in cash from
Tobey Peacock as follows: (1) $70,000 in 1971, for Suil
Peacock's education; (2) $50,000, which, right before Tobey
Peacock died in 1973, he told petitioner-husband that he had
hidden on his farm and that he wanted petitioner-husband to have;
and (3) $30,000 at various times over the years. Petitioners
point out that petitioner-husband was Tobey Peacock's only son.
There is no credible evidence in the record that Tobey
Peacock had a significant amount of money. Tobey Peacock
reported less than $3,000 as wages or self-employment income on
his income tax returns during his life and never reported more
than $1,200 in any year. We do not believe that he gave
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