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Natl. Grand Bank 9,580 5,100 -- -- -- -- -- -- -- --
Natl. Grand Bank 9,640 4,220 -- -- -- -- -- -- -- --
Marblehead Sav. 11,800 -- 60 -- -- -- -- -- -- --
68,020 33,860 26,760 13,660 13,060 320 -- -- -- --
If we were to accept petitioners' assertion that
they maintained balances in the accounts at the five banks
in the amounts and for the years shown above, we would
agree with their contention that respondent's net worth
statement should have included those bank balances as
assets. It is unnecessary to make that finding, however,
because even if it were true, it would not change
respondent's computation of petitioners' taxable income for
1983 and 1985. The revised net worth statement attached
hereto as Appendix B shows that inclusion of the above bank
balances as assets would not cause any change in
respondent's computation of taxable income for 1983 and
1985.
Incorrect Bank Balances
Petitioners also complain that the balances included
in respondent's net worth statement for accounts at
three banks are wrong. First, petitioners complain
that respondent's net worth statement includes a balance of
$18,288.31 for petitioners' Shawmut County Bank account No.
685-94601, for the first time in 1984, whereas, in fact,
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