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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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