Edward T. O'Toole - Page 8

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               Petitioner contends that he has no deficiencies in income              
          tax because he deposited more funds with respondent than the                
          amount of taxes respondent contends he owes for the years in                
          issue.  We disagree.  First, petitioner has not shown that he               
          deposited funds with respondent.  Second, the term “deficiency”             
          is generally defined by statute as the difference between the               
          total amount of tax that the Commissioner determines should have            
          been reported on the return and the amount that the taxpayer                
          reported on the return.  Sec. 6211(a).  The amount of a                     
          deficiency is not reduced by amounts of tax deposited by or                 
          withheld from the taxpayer.                                                 
               Petitioner testified that the payments he received from the            
          Federal Government were nontaxable disability payments.  His                
          testimony was uncorroborated.  We are not convinced that                    
          petitioner was paid on account of disability in any of the years            
          in issue.                                                                   
               2.   Whether Petitioner Had $1,092 in Income From Lottery              
                    Winnings in 1993                                                  
               Petitioner contends that he is not taxable on the $1,092               
          that he won in the lottery in 1993 because he and another                   
          individual shared the winnings.  Petitioner’s claim is                      
          unconvincing because he did not identify the other alleged                  
          lottery winner or otherwise corroborate his claim.                          

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