- 13 -
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
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 NextLast modified: May 25, 2011