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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).
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