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Q [McDougal] Check number 1946 should be probably a
couple page down for Eastern Air, $1616.50, February 17,
1984. Would that be for a Miami trip?
A [Betsy] I haven’t found it yet.
Q I’m sorry.
A Okay, I found it. It might be. I don’t have the
bills to match it up.
Q But that time of year would Eastern Airline’s
flights have been to Miami?
A Most likely.
We cannot determine from the foregoing whether or not Betsy
received a constructive dividend on account of that payment.
Respondent has failed to carry the burden of proving that
constructive dividend by clear and convincing evidence.
We hold for petitioner on this issue.
Miami
On or about August 5, 1984, Betsy charged a round-trip
ticket on Pan American World Airways to Miami for $716. Markette
paid for this on October 8, 1984, by check No. 2008.
Apart from photocopies of the front and back of the check;
photocopies of the fronts of the charge slip, the September
invoice, and the invoice stub; and the fact that petitioner’s and
Betsy’s son was 8 years old at the time, the only evidence in the
record as to this item is the following colloquy:
Q [McDougal] If you’ll turn back to Exhibit AQ again,
please, page 15. On the invoice at the bottom is an
American Express charge for Pan Am ticket for G. Grossman
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