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interest of $9,689, to which the parties have stipulated.
Accordingly, we find that petitioner had unreported income from
the Crazy Horse Saloon in 1989 of at least $20,902 ($30,591 gross
receipts less $9,689 mortgage interest).
Petitioner separated from his wife on or about December 1,
1989, after which they did not live together. He testified that
he moved in with his mother, which his former wife as well as an
employer corroborated. We accordingly find that petitioner moved
in with his mother in December of 1989. Petitioner testified
that both he and his wife provided support for the family in
1989. In a February 16, 1989, personal financial statement
submitted to a bank to obtain a loan, petitioner represented that
his annual income was $20,000. The parties have stipulated that
petitioner paid mortgage interest of $15,931, of which $9,689
related to the Crazy Horse property. Based on the entire record,
we find that the remainder, $6,242, related to petitioner's
residence at the 11th Street address.
The income that has been stipulated, or that we have found,
totals $36,796 in 1989, consisting of $1,944 in wages, $13,950
from a real estate sale, and $20,902 in unreported income from
the Crazy Horse Saloon. Respondent's determination of
"unreported income" from an unidentified source in the amount of
$30,492 would increase petitioner's income another $9,590 to
$46,386. In the absence of any BLS evidence regarding
petitioner's cost of living, we believe that $36,796 was adequate
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