- 18 -
In 1990, petitioner received checks totaling $74,360 for the
services he provided as a veterinarian and from the sale of
animals. Petitioner deposited checks totaling $74,360 into the
Bank One 855 account, which Mrs. Temple had signatory authority
over.
In 1991, petitioner received checks totaling $16,059 for the
services he provided as a veterinarian and from the sale of
animals.30 Petitioner deposited checks totaling $16,059 into the
Bank One 855 account, which Mrs. Temple had signatory authority
over.
In 1992, petitioner received checks totaling $17,880 for the
services he provided as a veterinarian and from the sale of
animals. Petitioner deposited checks totaling $7,670 in the Bank
One 855 account and checks totaling $1,410 in the Bank One 863
account. Mrs. Temple had signatory authority over both accounts.
Amounts deposited into the Bank One 855 account in the name
of Plume Enterprises and the Bank One 863 account in the name of
Galingale Group constituted income of petitioner. Petitioner
earned the income, he and his wife exercised total dominion and
control over those funds, and they expended the funds for their
personal expenses. From these two accounts alone, Mrs. Temple
30One check for $600 was actually made payable to one of
petitioner’s customers, Wendy Arbogast, but deposited into the
Bank One 855 account. See appendix I.
Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 NextLast modified: May 25, 2011