- NEXTRECORD - received by him from his sister Ms. Williams and his cousin Ms. Rawls.7 Petitioner's position herein is set forth in the Protest that petitioner filed with respondent during the administrative stage of this case: The taxpayer maintained credit cards and charge accounts during the years in question. Members of the taxpayer's family who had no credit cards or charge accounts routinely made charges on these accounts. These family members gave the taxpayer cash to pay for their charges and that cash was deposited.[8] Petitioner does not contend that he received "reimbursements" from any family member other than his sister Ms. Williams and his cousin Ms. Rawls. Petitioner's "reimbursement" story is principally based on petitioner's testimony, as well as the testimony of his cousin Ms. Rawls.9 At trial, we had the opportunity to observe the demeanor of petitioner and Ms. Rawls and to evaluate their 7 Petitioner does not contend that respondent failed to properly credit him for any gifts, inheritances, or loans. Further, petitioner does not contend that his father had any interest in petitioner's savings account. See supra note 2. 8 We note that petitioner's Protest was admitted into evidence solely for impeachment purposes. We quote it here only because it represents the most succinct statement of petitioner's position at trial and on brief. As the discussion in the text will shortly reveal, we reject petitioner's position based on our negative assessment of petitioner's credibility. 9 Petitioner did not call his sister Ms. Williams to testify, nor did he explain why her testimony was not offered. Under the circumstances, we are entitled to assume that Ms. Williams' testimony would not have been favorable to petitioner's position. See Wichita Terminal Elevator Co. v. Commissioner, 6 T.C. 1158, 1165 (1946), affd. 162 F.2d 513 (10th Cir. 1947).Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Next
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