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Some of Elvin's acquaintances testified that, during the
years in issue, Elvin would forget scheduled appointments and
that his golf game suffered. Elvin's coworkers and business
associates, however, testified that Elvin, during the years in
issue, appeared mentally sharp, was able to make rational
business decisions and to manage YOC, and that he appeared
otherwise mentally normal.
During the years in issue, under Elvin's personal direction,
control, and management, YOC became increasingly more profitable.
Elvin organized several corporations, entered into contracts to
purchase real property, and negotiated with lending institutions
for loans. According to YOC's employees, with whom Elvin met
regularly to review YOC's financial records, during the years in
issue, Elvin understood tax matters. At several points of time
during the years in issue, Elvin was advised by YOC's employees
that the YOC-Elvin Account might not be treated as a loan account
if YOC was audited by respondent.
During the years in issue, Elvin continued to manage his
business dealings and financial transactions. Elvin was
considered competent in 1987 by a District Court to enter a plea
of guilty for 1983 to violation of sections 7201 and 7206(2).
We believe that, during the years in issue, as a result of
the continual growth of the brain tumor Elvin suffered some
physical ailments, including headaches and loss of vision, but we
do not believe that these conditions resulted in an impairment of
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