Joseph M. and Sybil G. Kawal - Page 7

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            trial:  Petitioner;4 Kenny Jaimungal (Mr. Jaimungal); Mr.                                     
            Mahabir; his wife, Germaine Mahabir (Mrs. Mahabir); and his son,                              
            Jason Mahabir (Jason Mahabir).  We do not question the general                                
            credibility of either petitioner or Mr. Jaimungal.  However, we                               
            have serious questions about the general credibility of Mr.                                   
            Mahabir, Mrs. Mahabir, and Jason Mahabir.                                                     
                  We believed petitioner's testimony, and have found as facts,                            
            that during 1992 petitioner worked at JMS 2 to 2-1/2 hours during                             
            the evenings, 5 evenings a week, for which he was paid $175 a                                 
            week.  Mr. Jaimungal's testimony corroborated petitioner's                                    
            testimony with respect to the number of hours during 1992 that                                
            petitioner worked each evening for JMS.                                                       
                  We did not believe the testimony of Mr. Mahabir or his son5                             
            that during 1992 petitioner was required to be available to make                              
            deliveries for JMS from approximately 6 p.m. to 7 a.m. each day                               
            (i.e., he was required to be "on call").  Nor did we believe the                              
            testimony of Mr. Mahabir that petitioner was compensated in the                               
            amount of $49,200 during 1992 for being on call during those                                  
            times.  In this connection, Mr. Mahabir testified that, as the                                
            owner of JMS, he typically had income of about $50,000 a year.                                
            We are incredulous that JMS paid petitioner $49,200 in compensa-                              


            4  Petitioner Sybil G. Kawal was present during the trial, but                                
            she did not testify.                                                                          
            5  The testimony of Mrs. Mahabir was completely evasive, vague,                               
            and unreliable.                                                                               




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