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petitioner's behalf. Leroy Campfield also purchased a planter,
but petitioner denies ownership of the planter.
The combine, harrow, and planter were each purchased from
the same dealer. The invoices associated with the purchase of
the combine and harrow show Campfield farm as the purchaser. The
invoice associated with the planter shows Campfield farm as the
purchaser. Leroy Campfield was acting on petitioner's behalf at
Campfield farm, and it seems highly unlikely that he would buy a
planter for something other than farm purposes, particularly when
the planter fits logically into the farm activities. We find
that petitioner owned the planter.
Purchase of Casino Chips
Respondent determined that petitioner purchased casino chips
on May 19, 1985, in the amount of $13,100, and on November 29,
1986, in the amount of $10,700. Respondent considered these
amounts nondeductible personal expenses.
Tropworld filed at least two CTR's that relate to
petitioner. The first CTR indicates that petitioner purchased
$13,100 of casino chips on May 19, 1985. The second CTR
indicates that petitioner purchased $10,700 of casino chips on
November 29, 1986. The List Account maintained by Tropworld
shows that on May 19, 1985, petitioner purchased casino chips in
the amounts of $9,000, $2,000, $500, and $1,600, which
corresponds with the $13,100 shown on the CTR for that date. The
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