- 11 - log establishes that petitioner used the motor home to take trips that were for the purpose of personal pleasure and recreation and that were not related to petitioner's rental real estate activi- ties. The third document on which petitioner relies is entitled "1989 Pace Summary of R.E [sic] Investment/Travel Activity" (real estate log). We have serious reservations about the reliability of that document. It purports to be a list of the real proper- ties that petitioner allegedly visited during the trips in 1989 that he and Ms. Perry took in the motor home. The real estate log was created by petitioner on his personal computer and was saved on a computer diskette. Petitioner produced that log on October 2, 1995, two days prior to the trial herein and after having been informed by respondent's counsel that, as far as respondent was concerned, the documents petitioner had presented to respondent's counsel failed to establish a business purpose for the motor home during 1989. On cross-examination, when petitioner was asked whether he had made any substantive changes to the real estate log prior to the trial, he was evasive in his response. In addition, the real estate log contained a general and vague description of the real properties that petitioner purportedly visited during 1989 and did not contain any specific information relating to such properties, such as the addresses 6(...continued) determining whether the motor home was used in connection with petitioner's rental real estate activities.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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