Betty J. Shackelford - Page 11

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          hiring practices, and marketing in addition to advising her with            
          respect to specific clients.  Petitioner further testified that the         
          State of California required that she utilize the type of services          
          performed by Mr. Maynard.  Respondent, on the other hand, argues            
          that petitioner has failed to meet her burden of proving that these         
          amounts were paid to Mr. Maynard for consulting services.                   
          Respondent contends that any services that Mr. Maynard may have             
          performed would not have warranted the large amount paid to him.            
          Respondent urges us to view this as a "family situation" and                
          suggests that the $52,999.50 was simply a transfer of money between         
          petitioner and her husband.                                                 
               These very same payments totaling $52,999.50 from petitioner           
          to her husband are also at issue in a separate case involving               
          petitioner's husband--Maynard v. Commissioner, docket No. 13220-93.         
          That case was originally scheduled for trial on May 16, 1994, at            
          Carson City, Nevada.4  When that case was called, the parties in            
          that case filed a stipulation disposing of some, but not all, of            
          the issues, and we granted Mr. Maynard's motion to continue his             
          case.  The case was subsequently tried before Judge Gerber on June          
          12, 1995.                                                                   
               One of the issues in Mr. Maynard's case was whether he                 
          fraudulently failed to report the $52,999.50 he received from               
          petitioner.  The Commissioner's Answer in that case alleged:                


          4Petitioner's case was tried on May 19, 1994, in Carson                     
          City, Nevada.                                                               



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