- 5 - of the total amount of income he received during calendar years 1991, 1992, and 1993. Peggy Layman earned wages of $1,660 in 1991, $4,724 in 1992, and $18,821 in 1993. During calendar year 1991, petitioner made 15 separate wire transfers to Peggy Layman totaling $10,800, as follows: Date Amount 1/3 $500 1/7 2,000 1/25 950 2/8 1,000 2/26 1,200 4/5 1,500 5/10 105 8/16 150 8/22 500 9/9 305 9/20 500 10/9 600 11/18 500 12/6 300 12/13 500 1991 Total $10,6103 The $10,800 was deposited into checking account No. 2046133 held at the Mountain Valley National Bank in Conifer, Colorado. In addition, petitioner sent two checks to Peggy Layman in October 1991, one for $200 and one for $500, written on petitioner's checking account held at First Interstate Bank in Phoenix, 3We note that the parties stipulated that the total wire transfers for 1991 is $10,800. This difference is immaterial to the outcome of the cases.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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