Adnan Al Kaissy - Page 12

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            preparation of his return was followed throughout each of the                              
            other years when Mrs. Myslajek prepared his return.                                        
                  Mrs. Myslajek in her testimony at the trial insisted that                            
            petitioner's records were right since all wrestlers paid their                             
            own air fare.  She stated that if the company had paid the air                             
            fare and had not been reimbursed by the wrestlers, the company                             
            should have shown it on the Forms W-2 issued to the wrestlers, or                          
            at least on the Forms 1099.  She stated that it never occurred to                          
            her to question that petitioner had paid the air fare or if it                             
            had been paid by the club, that it had been included in the                                
            amount reported on the Forms 1099, since she knew from making out                          
            returns for wrestlers, including her brother-in-law, that the                              
            club did not pay transportation expenses for wrestlers.  She                               
            stated she knew that wrestlers paid all of their own                                       
            transportation expenses.  She stated that she had no reason to                             
            call the offices of MBWC, since she believed that either                                   
            petitioner had paid the air fare expenses, or if the company had                           
            paid any of them, the amount was included as a payment made on                             
            behalf of petitioner on the Forms 1099.                                                    
                  Among the records petitioner furnished to Mrs. Myslajek were                         
            the Forms 1099, which were given to him by MBWC and its                                    
            affiliates.  These Forms 1099 did not include the amount of air                            
            fare paid for airline tickets furnished to petitioner.  It was                             

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Last modified: May 25, 2011