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statements reflected deposits of 12 J&J Trucking checks for
$1,399.67 each, with one of those checks being returned for
insufficient funds, for net deposits of $15,396.37.20 Petitioner
again has failed to meet his burden of proof on this issue, see
Rule 142(a)(1); we therefore hold that the J&J Trucking payments
of $15,396.37 are includable in petitioner’s gross income for
1994.
Also during 1994, petitioner deposited $187,574 into the
trust bank account, which included the J&J Trucking deposits
previously described. Respondent conceded that $114,839 of those
deposits represented either nontaxable items or taxable amounts
that were already reported by petitioner on his 1994 fiduciary
return. Accordingly, petitioner was left to account for $57,339
of unreported income.21
Our review of the trust bank account statements and copies
of deposited checks indicates that the deposits at issue related
to petitioner’s real property or equipment rental activities.
However, petitioner has not provided any documentary evidence to
show that the amounts were nontaxable. Because petitioner has
failed to meet his burden of proof on this issue, see Rule
20 This is contrary to respondent’s assertion that J&J
Trucking payments totaled $16,796 for 1994.
21 $187,574 deposits minus $114,839 concessions minus
$15,396.37 J&J Trucking payments equals $57,339 (rounded).
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