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In addition to Mrs. Beck's cash, Mr. Beck received Social
Security payments in 1991, 1992, and 1993 in the respective
amounts of $2,436, $2,836, and $2,923. The corporation paid most
of Mr. Beck's living expenses, meals, condominium fees,
utilities, car expenses, and entertainment and travel expenses.
Mr. Beck did not deposit his Social Security checks into any bank
account. He kept the money in cash. Respondent has not
established that the cash was not available for the cash
payments.
We have also found that Mr. Beck's gambling winnings should
be included in the cash available.
3. Nonincome Items
Mr. Beck asserts that the amount of nonincome items should
be increased to reflect $6,604 from Mrs. Beck's IRA, a $1,000
check from her burial insurance, gifts from friends totaling
approximately $9,500 given to Mr. Beck in memorial to Mrs. Beck,
and death benefits paid to Mr. Beck.
Mrs. Beck had $6,604 in an IRA, the beneficiaries of which
were Michael and Michelle. Two checks for $3,302 distributed
from the IRA and a $1,000 check from her burial insurance were
deposited into Beck's Liquors checking account. The nonincome
items should be increased to reflect those nontaxable deposits.
Friends sent checks totaling approximately $9,500 to Mr.
Beck as memorials for Mrs. Beck. The checks were deposited into
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