Adnan Al Kaissy - Page 13

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            from the Forms 1099 that Mrs. Myslajek obtained the receipts of                            
            petitioner from his profession of wrestling.                                               
                  When the special agents of the Internal Revenue Service came                         
            to petitioner's home to speak to him about his income tax returns                          
            for the years here in issue, they asked to see various documents,                          
            including receipts.  Petitioner volunteered to them the fact that                          
            he had kept ledger book records and voluntarily produced those                             
            ledger books to the special agents.  The special agents took the                           
            ledgers, with petitioner's permission, copied them, and returned                           
            them to petitioner.                                                                        
                  In the years 1981 through 1984 petitioner claimed deductions                         
            for air fare in the amounts of $20,359, $32,050, $38,465, and                              
            $29,086, respectively.  All air fares of petitioner in 1981 and                            
            1983 had been paid entirely under the system described by MBWC,                            
            and for 1982 and 1984 petitioner had otherwise paid only $659 and                          
            $179.88, respectively, in air fares.  In 1985 petitioner claimed                           
            a deduction for air fare expenses in the amount of $18,160, all                            
            of which was for airline tickets furnished to him by MBWC under                            
            the system hereinbefore described.                                                         
                  On January 29, 1990, petitioner was charged with three                               
            counts of violating section 7206(1) for filing false income tax                            
            returns for each of the taxable years 1982, 1983, and 1984, based                          
            on his claim of substantial air travel expense deductions for                              
            those years to which he was not entitled, thereby understating                             

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