- 8 - introduced at trial. Two checks (one from October 9, 1989,5 in the amount of $10,000, and one from March 12, 1990, in the amount of $10,000) were made out to Dr. Chan as payee. The second of these checks has written in the "Description" area "Reimburse - Training". Dr. Chan claims that he had, on these two occasions, paid petitioner with a personal check, and then Shanghai reim- bursed him for the cost of the lessons. Five checks, totaling $65,000, were made out to Yao Min Ting. The first check, dated April 9, 1990, was in the amount of $15,000, and included the notation "Business Consulting" in the description line of the check. The second check, dated May 9, 1990, was in the amount of $15,000 was also described as a "Business Consulting" fee. The third check, dated June 9, 1990, was for $15,000 and was described as a "Business Consulting Fee". The fourth check, dated November 30, 1990, was for $10,000 and was described as a "Consultation" fee. The fifth check, dated January 31, 1991, was for $10,000 and was again described as a "Consultation" fee. Three checks, totaling $25,600, were made out to Ting Yao Min. The first, on June 25, 1990, was for $15,000 and was described as a business consultation fee. The second dated August 8, 1990, was for $10,000. The third check, dated September 17, 1990, was for $600 and was described as a consultation fee. One wire 5We note that the 1989 tax year is not herein in issue.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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