Thai V. Pham and Khuy T. Bui - Page 10

                                       - 10 -                                         
          matter was equally conflicting.  Suffice it to say that the                 
          record does not support a finding of a per-unit compensation                
          schedule used by petitioners when compensating their sons.                  
               Petitioner Bui testified that her sons maintained records of           
          their own work activity and that all compensation paid to her               
          sons was based solely on those records.  When it came time to be            
          paid, each son simply informed petitioner Bui of the work he had            
          performed, and petitioner Bui in turn paid cash to that son.                
          Petitioner Bui further testified that she prepared Forms 1099-              
          MISC for each son for both taxable years at issue based on the              
          records maintained by her sons.                                             
               Petitioner Bui's oldest son, Tri, did not testify at trial;            
          however, her other three sons, Dung, Duy, and Thinh, did testify.           
          The sons' testimony regarding the recordation of their work                 
          activity is ambiguous and conflicting.  Dung testified that he              
          kept track of the work he performed in a multitude of ways.  He             
          frequently relied upon invoices for his record, but occasionally            
          he recorded his activity on pieces of paper.  Still other times,            
          he simply made mental notes of the work he performed.  Dung                 
          further testified that he did not submit his records to                     
          petitioner Bui for payment, rather he simply told her what he had           
          done and was paid accordingly.  Dung also testified that he                 
          discarded the records reflecting his work activity.                         
               Dung's testimony with regard to what happened to his work              
          activity records is inconsistent.  Dung first testified that he             




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011