John Boyd Tenney - Page 9

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               The schedule below reflects for each of the years in issue a           
          summary of the revised, posttrial total income charged by                   
          respondent to petitioner on the basis of (1) categories of                  
          specific items of income and loss determined by respondent and              
          (2) deposits into petitioner’s and ReCom’s bank accounts that               
          respondent treats as taxable income to petitioner, including the            
          additional deposits that respondent charges to petitioner, as               
          income after trial:                                                         


       Year    Category of Income and Bank Deposits       Amount      Total           
       1984   Gain from sale of stock and commodities  $   86,914                     
            Partnership income                      11,324                            
            Royalties received                         1,213                          
                                                                   $   99,451         
       1985   Gain from sale of stock and commodities  $   15,385                     
            Interest                                     7,731                        
            Bank deposits                                                             
                 Deseret Fed Sav & Loan Assoc          7,376                          
                                                                   $   30,492         
       1986   Loss from sale of stock and commodities  $   (5,313)                    
            Bank deposits                                                             
                 Deseret Fed Sav & Loan Assoc            189,773                      
                 Zions First National Bank             87,665                         
                                                                   $  272,125         
       1987   Loss from sale of stock and commodities  $  (64,130)                    
            Interest                                     154                          
            Checks                                  477,859                           
            Loss carryover from 1986                     (17,431)                     
            Bank deposits                                                             
                 Deseret Fed Sav & Loan Assoc       1,149,642                         
                 Guardian State Bank                     255,678                      
                 Zions First National Bank             176,130                        
                                                                   $1,977,902         








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