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more than the amount of his Social Security checks. Petitioner-
husband occasionally gave MacFarland small amounts of money. The
two-bedroom house that MacFarland built and occupied was
unfinished and had very little furniture. There is no credible
evidence that MacFarland contributed $75,000 to buy the Glenstone
property. The documents associated with petitioners' purchase of
the Glenstone property do not show that MacFarland was involved.
The person for whom MacFarland allegedly bought the property, Ki
Chong Kim, did not know he had an interest in the property. We
conclude that MacFarland did not contribute $75,000 to buy the
Glenstone property.
d. Petitioner-Husband's Claimed $200,000 From
Skimming and Black Market Sales in Vietnam
Petitioner-husband claims that he brought $200,000 in cash
to the United States when he returned from Vietnam. He testified
that he got the $200,000 in Vietnam during 1970 and 1971 by
skimming money from U.S. Army slot machines and by selling beer
and soda on the black market. Petitioner-husband testified that
he did not tell anyone except petitioner-wife about his
activities in Vietnam because he did not want people to know he
had a lot of cash, and that they did not make this claim when he
was being prosecuted for income tax evasion for 1987 because he
knew that his actions had been illegal. Petitioners first made
this claim during the trial of this case. We are not convinced
by petitioners' belated claim that petitioner-husband brought a
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