- 103 -
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.
Los Angeles Olympics
On July 20, 1984, Markette issued check No. 1987 to United
Airlines, in the amount of $2,057. Apart from photocopies of the
front and back of the check, and testimony that petitioner,
Betsy, and the children had attended the 1984 Olympics (for which
Markette had bought them tickets in 1983), the only evidence in
the record as to this item is the following colloquy:
Q [McDougal] One more check in [Exhibit] AP, Mrs.
Grossman, number 1987. That should be a check to United
Airlines and it appears that there are five ticket numbers
noted at the top.
A [Betsy] I don’t know what’s noted at the top.
Q At the end of that long number, does that appear to
be a sequence of five tickets?
* * * * * *
Q Mrs. Grossman, I don’t have the number right in
front of me, but does it appear to you that that number
refers to a series of about five ticket numbers?
A I can’t read the number. I don’t know if they
are numbers or letters. It’s not--I must need better
glasses. I can’t tell you.
Q I can’t read it to you. We’ll just move on. The
check was written I believe July 20th 1984.
A That’s what it says.
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