Leslie R. Barth - Page 4

                                                - 4 -                                                   
                  proper income tax return and the Buyer agrees it will                                 
                  issue a timely form 1099.  Such amount shall be paid in                               
                  manner and form as follows:                                                           
                              a.  Two Hundred Fifty-one Thousand One                                    
                  Hundred Twenty Dollars and Forty-nine Cents                                           
                  ($251,120.49) thereof at the Closing hereinafter                                      
                  described in manner and form as set forth in Schedule B                               

            During 1976, petitioner received checks totaling $351,150.19 from                           
            Bergman & Barth.                                                                            
                  On or about March 1, 1976, petitioner began to practice law                           
            under the name Leslie R. Barth, Associates, P.C. (the law firm).                            
            Petitioner was the sole owner of the law firm, although the name                            
            was changed on or about June 1, 1978, to Barth & Richheimer, P.C.                           
            During each of the years in issue, petitioner provided clients                              
            with legal advice on Federal income tax matters.                                            
                  During the years in issue, petitioner conducted business                              
            through a variety of corporations and other entities controlled                             
            by him.  The law firm and other entities controlled by petitioner                           
            issued checks to petitioner, to Ms. Barth, and to other entities                            
            or accounts controlled by petitioner in the following amounts:                              
            Year                    Amount                                                              
            1976                 $207,924.71                                                            
            1977                  258,696.39                                                            
            1978                  181,358.00                                                            
            1979                  403,443.61                                                            
            1980                  331,964.57                                                            

            Funds withdrawn by petitioner from the various accounts were used                           
            for personal purposes during the years in issue.                                            

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Last modified: May 25, 2011