- 18 -
Huda Mustapha 396
Shelly Jue 2,100
Unidentified 94
Total 3,518
For 1989 respondent concedes the $1,355 payment to Joseph
Clare, and we deem petitioner to have conceded the $877
miscellaneous amount, which he failed to discuss in either of his
briefs. After concessions only the payments to Shelly Jue, Gina
Cagampan, and Patrick Marason remain in dispute for 1989.
Shelly Jue was petitioner's apartment mate. Petitioner does
not discuss what business services she is alleged to have
rendered. Patrick Marason was petitioner's brother. Petitioner
testified that Patrick has an accounting degree and that he
assisted petitioner with his client files and office work,
including maintenance of a mailing list. Neither Cagampan, Jue,
nor Patrick Marason was called to testify, nor did petitioner
furnish them with Forms 1099. Without objective evidence we are
unable to accept petitioner's uncorroborated testimony that they
performed services for his business in either 1989 or 1990.
Gina Cagampan, however, had worked with petitioner at the
same firm before he left it to join Coopers & Lybrand. She had
worked as a secretary then, and it is reasonable to infer that
their relationship remained work related. Respondent does not
dispute that petitioner paid Cagampan $3,110 in 1989. A
deduction for that amount will therefore be allowed.
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 NextLast modified: May 25, 2011