- 16 -
Nor are we willing to accept the testimony of Ms. Spiegel
and Ms. Dorris to establish that during the years at issue
petitioner contributed the amounts in question to or for the use
of Agape. We question Ms. Spiegel's testimony in that regard,
which we found to be inconsistent in certain material respects.
Although she testified on direct examination that she deposited
the blank checks into Agape's account, she admitted on cross-
examination that she deposited those checks into the TFC account.
In addition, although Ms. Spiegel initially testified on cross-
examination that she disbursed the funds from the TFC account to
Agape, she later admitted that she disbursed the funds from the
TFC account to Mr. McWilliams.
We also found Ms. Dorris' testimony to be unreliable. For
example, she drew no distinction in her testimony between Agape
and TFC because she considered both organizations to be one and
the same. To illustrate, Ms. Dorris testified that petitioner
gave her petitioner's lists to review about six weeks prior to
trial, that she reviewed those lists, that those lists corre-
sponded with a ledger of contributions to Agape, which was not
introduced into evidence, and that the amounts reflected in those
lists were deposited into the TFC account.
On the instant record, we find that petitioner has failed to
carry his burden of showing that the amounts of the blank checks
that he claims he contributed to Agape during each of the years
at issue were, in fact, contributed during each such year to or
Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 NextLast modified: May 25, 2011