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Elvin's ability to make rational decisions, nor of Elvin's
ability to understand the requirement of filing true and correct
Federal income tax returns. During the years in issue, Elvin
apparently never went to see a doctor, and Elvin apparently never
complained of any physical or mental ailments other than
headaches and, in early 1987, of blurred vision.
In our opinion, petitioners' expert witnesses did not
adequately take into account Elvin's behavior during the years in
issue. Petitioners' expert witnesses opined generally that
because of the size of the brain tumor and because of its
location in the frontal lobe of the brain, Elvin's judgment and
behavior must have been or would likely have been impaired.
Their opinions are inconsistent with the evidence before us.
Respondent's expert witness' opinion, however, was
consistent with the objective evidence in the record. He was a
particularly credible expert witness, and we agree with his
opinion.
On the record before us, we conclude that during the years
in issue Elvin was capable of forming the intent to commit fraud
and that he did not suffer from a mental or physical disease or
defect that would negate that intent.
Elvin instructed YOC's employees to pay his personal
expenses and to record those payments on YOC's books and records
as the payment of business expenses. Elvin did not report these
payments as income on his individual Federal income tax returns.
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