- 8 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011