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the 1989 tax year is not before the Court, petitioner asserts
that respondent cannot rely on petitioner's conviction to
establish theft activity during 1988. The evidence presented at
trial, however, demonstrates that petitioner was involved in
theft activity during 1988. In order to misappropriate Zebrowski
funds, petitioner used his position with Zebrowski to request
changes in the way Southern paid for Zebrowski scrap. Instead of
having Southern make the checks payable to Zebrowski and mailing
the payments to the Michigan office, petitioner requested that
payment be made by checks payable to petitioner or Nelson.
During the trial, respondent introduced 58 Southern checks dated
during 1988 made payable to petitioner or Nelson that represent
payments for Zebrowski scrap. Petitioner also requested that
Southern make cash payments for Zebrowski scrap. As was
Southern's practice, large cash payments were often obtained from
checks made payable to Barnett Bank. Respondent introduced 32
Southern checks made payable to Barnett Bank during 1988 that
represented payments for Zebrowski scrap. Testimony at trial
indicated that petitioner was the recipient of these cash
payments.
Petitioner produced no reliable evidence at trial to show
that respondent's determination is incorrect. Although
petitioner initially denied the receipt of any unreported income,
in the alternative, petitioner asks us to include in his income
only those amounts that are represented by checks payable to him.
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