Paul I. Yoshihara, Laura L. Yoshihara, and Krista A. Yoshihara - Page 7




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          he has knowledge.  See DiLeo v. Commissioner, supra at 868.                 
          However, the Commissioner is not required to show that all                  
          deposits constitute taxable income.  See Estate of Mason v.                 
          Commissioner, supra at 657; Gemma v. Commissioner, 46 T.C. 821,             
          833 (1966).  Consequently, in analyzing a bank deposits case,               
          deposits are considered income when there is no evidence that               
          they represent anything other than income.  See Price v. United             
          States, 335 F.2d 671, 677 (5th Cir. 1964); United States v.                 
          Doyle, 234 F.2d 788, 793 (7th Cir. 1956).  The burden of showing            
          duplications is on the taxpayer.  See Zarnow v. Commissioner, 48            
          T.C. 213, 216 (1967).                                                       
               On the basis of the deemed admissions, respondent determined           
          petitioners received $175,258 and $74,895 in income from                    
          landscaping services during 1992 and 1993, respectively.  At                
          trial or on brief petitioners did not question respondent's                 
          determinations of the amount of income earned by them in 1992 and           
          1993.  In addition, petitioners are deemed to have admitted that            
          they have no documentation substantiating any loans, nontaxable             
          income, gifts, or inheritances they may have received during 1992           
          or 1993.  Accordingly, petitioners did not meet their burden of             
          proving that respondent's determinations of petitioners' income             
          for 1992 and 1993 was erroneous.                                            
               In 1992, the income deemed admitted is $220 greater than the           
          income amount in the notices of deficiency sent to petitioners.             





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