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Petitioner's medical practice was incorporated as Superior
in 1988. Petitioner deposited the medical practice's receipts
into various bank accounts. Respondent argues that petitioner
had dominion and control over these accounts; petitioner argues
that he did not.
Unless the nontaxable nature of deposits is established,
gross income includes deposits to bank accounts where the
taxpayer has dominion and control of the funds. See Commissioner
v. Glenshaw Glass Co., 348 U.S. 426, 431 (1955); Davis v. United
States, 226 F.2d 331, 334-335 (6th Cir. 1955); see also Manzoli
v. Commissioner, T.C. Memo. 1988-299, affd. 904 F.2d 101 (1st
Cir. 1990). The use of money for personal purposes is an
indication of dominion and control. Woods v. Commissioner, T.C.
Memo. 1989-611, affd. without published opinion 929 F.2d 702 (6th
Cir. 1991).
Petitioner's argument is unsupported by the evidence. His
sister, Ms. Khana, Superior's incorporator, testified that
petitioner controlled Superior and that she did not receive a
single penny from the corporation. Petitioner used the AT #3
account and the Independent Savings Bank account to pay for his
personal expenses. Petitioner also had a power of attorney to
make withdrawals out of the Independent Savings Bank account.
Furthermore, the Society National Bank account was in
petitioner's name. Even though petitioner's medical practice was
incorporated in 1988, petitioner continued to deposit medical
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