- 3 -
Petitioner acknowledged that during the year in issue he received
Amway sales commissions from the Langeliers and Mullaneys.
Furthermore, petitioner testified that he received the Forms
1099. However, petitioner stated that the Langeliers Form 1099
was received 6 or 9 months after petitioners' 1991 Federal income
tax return had been filed. With respect to the Langeliers Form
1099, petitioner conceded that he received the amounts reported
except for two checks totaling $94.62 (missing checks). The
documentation that supported the Langeliers Form 1099, with the
exception of the missing checks, was admitted into evidence as
respondent's Exhibit E.
Mr. Langeliers testified at trial that the missing checks
were issued to petitioner and cleared his account, but that he
was unable to obtain copies of the checks. Petitioner contends
that Mr. Langeliers was unable to produce the missing checks
referred to as check number 2737 and 2738 in the amounts of
$26.10 and $68.52, respectively. However, petitioner produced no
records to support his testimony that he did not receive the
missing checks. Furthermore, petitioner was given ample
opportunity to cross-examine Mr. Langeliers; during petitioner's
cross-examination of Mr. Langeliers, instead of addressing the
notice of deficiency, petitioner attempted to introduce into
evidence a document called "CODE BREAKER - The � 83 Equation",
which was marked for identification as petitioners' Exhibit 3.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011