- 54 -
and also showed a payment allegedly made the night before; i.e.,
on December 6, 1994, in the amount of $188,000.15
Respondent called as a witness Howard Switkay (Switkay), who
is employed as an Appeals officer by the Internal Revenue
Service. He was assigned as an Appeals officer to handle the
disposition of this case. He was called as a witness for the
sole purpose of identifying Exhibit T, which respondent
introduced into evidence.
Exhibit T is a computerized printout of a bill for legal
services performed by the Tupitza law firm for Panepinto as
executrix of the Meriano Estate, covering the period from June 6,
1993, through November 8, 1993, and is dated November 8, 1993.
It was submitted to Switkay by Tupitza during settlement
negotiations, and it was understood between Switkay and Tupitza
that it was documentation in support of charges for legal
services that Tupitza was seeking to deduct on the estate tax
return. Legal services performed by Tupitza for the estate were
charged at the rate of $150 per hour on Exhibit T. After Switkay
testified about Exhibit T, Tupitza put himself back on the stand
and was questioned on redirect examination by Scott:
Q Mr. Tupitza, does the bill just entered into
evidence by the Internal Revenue Service accurately
reflect the charges which were submitted to the client?
15 No documentary evidence of the alleged $188,000 payment
was introduced into evidence apart from the $188,000 credited to
the account on Exh. 47.
Page: Previous 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 NextLast modified: May 25, 2011