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At her deposition, Cheryl Hammann referred to, and
apparently produced, certain books and records relating to the
operation of the charter boat service. According to Cheryl
Hammann, the records reflect the amount of income earned and
substantiate the expenses claimed for each year. The records
supposedly were generated from a computerized data base that
tracked the various expenses deducted and identified the folder
where substantiating documentation could be found on an expense-
by-expense basis. For reasons not fully understood by the Court,
Cheryl Hammann did not attempt to place these books and records
into the deposition record. Apparently, she did not want to part
with the originals and did not bring any copies to the
deposition. Whatever her reasons, the Court has not had the
benefit of whatever information might have been contained in
those records as no such records were available at trial.
Petitioners also maintained a handwritten log. In this
log petitioners recorded the dates and times that the engine was
started and stopped; the dates that the boat was chartered; and a
summary of the events which took place during the periods that
the Malaguena was chartered. Most of the entries in the log
reflect usage not tied to a charter. During 1983, the log
reflects that the Malaguena was chartered for a total of 13 days,
excluding those instances where due to some mechanical failure
petitioners refunded the fees to the chartering party. For the
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Last modified: May 25, 2011