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garage. But even if the garage was detached, the drawing shows
that the garage was used for both personal and business purposes.
Accordingly, on the basis of the facts in the record, we
sustain respondent’s disallowance of the claimed home office
deduction.
4. Unreported Income Using Bank Deposits Analysis
Respondent alleged in the answer that petitioners had
$19,640 of bank deposits that were unaccounted for. On brief,
respondent requested that we address whether an additional
$14,093 of unexplained bank deposits, the amount of Mrs. Krist's
wages, should be included in petitioners' income because of
petitioner's testimony that his wife maintained her own bank
account.
It is well settled that this Court will not consider issues
raised for the first time on brief when to do so prevents the
opposing party from presenting evidence that that party might
have introduced if the issue had been timely raised. Estate of
Gillespie v. Commissioner, 75 T.C. 374, 381 (1980); Estate of
Horvath v. Commissioner, 59 T.C. 551, 555 (1973); Theatre
Concessions, Inc. v. Commissioner, 29 T.C. 754, 760-761 (1958).
Therefore, we shall not consider whether an additional $14,093 of
unexplained bank deposits should be included in petitioners'
income because, although petitioners knew they had to account for
$19,640, they were not aware either before or during trial that
respondent was asking them to account for an additional $14,093.
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