Yarbrough Oldsmobile Cadillac, Inc. - Page 55

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               Based on the underreported taxable income, as reflected                
          above, the first element of the fraud addition to tax has been              
          established as to both Elvin and YOC for each year in dispute.              
               With regard to the allegation that Elvin's brain tumor                 
          precluded Elvin from forming the requisite fraudulent intent,               
          both parties offered expert medical testimony.  Unfortunately,              
          none of the expert witnesses examined Elvin before June 23, 1987,           
          the day the brain tumor was removed.                                        
               Petitioners' first expert witness is a neurosurgeon.  He               
          examined Elvin two times, once in July of 1990 (3 years after the           
          brain tumor was removed), and once in March of 1994 (shortly                
          before trial herein).  He testified that brain tumors in certain            
          parts of the brain may cause behavioral abnormalities and that              
          when the frontal lobe of the brain is intruded on or destroyed,             
          there likely will be some degree of dementia, which is a decrease           
          in intellectual function.                                                   
               Petitioners' first expert witness concluded that a brain               
          tumor such as Elvin's may cause a change in personality, an                 
          inability to plan for the future, and a decrease in the ability             
          to remember and to make rational judgments.  He acknowledged that           
          the use of drugs and alcohol may intensify the physical and                 
          mental changes caused by a brain tumor.  In offering his opinion,           
          he relied extensively on broad theories of expected behavioral              
          changes associated with a brain tumor in the frontal lobe, and he           






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