Inez Meilak - Page 9

                                        - 9 -                                         
          not available to the public until after October 1993.  Mead's               
          representative also testified that based on the design of the               
          cover, the earliest Exhibit I would have been available for                 
          retail sale was the second half of 1991.  Due to the                        
          noncontemporaneous nature of these 2 notebooks, petitioner did              
          not "rely" on Exhibits J and I as original records.                         
               The handwriting of different persons, including                        
          petitioner's, appears in Exhibits J and I.  Petitioner guessed              
          that these notebooks were copied from the originals, but she                
          could not recall why they were recopied or when they were                   
          recopied.  She also could not recall when she rewrote her                   
          portion.  When further queried about the 2 notebooks, petitioner            
          asserted they may have been recopied because the notebooks "could           
          have been torn."  Additionally, she claimed that "We had a couple           
          of leaks in the building, because the restaurant is underneath a            
          building, and if somebody had them in the locker, they could have           
          gotten wet and that's why we'd have to rewrite them."                       
               Though only Exhibits J and I were clearly shown to be                  
          noncontemporaneous, we do not accept the notebooks for the years            
          in issue as accurate and contemporaneous records of petitioner's            
          tip income.  Petitioner did not explain the discrepancies between           
          the amounts reported on petitioner's alleged personal records,              
          the yellow sheets, and the amounts recorded in the notebooks.               
          Moreover, respondent's audit of the notebooks reveals that the              
          total of the charged and cash tips reflected in the notebooks for           




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011