Transpac Drilling Venture 1982-21, Asher Fensterheim, Charles L. Pincus, Thomas D. Callahan, Donald W. Dvorak, and Thomas J. Williams, Partners Other Than The Tax Matters Partner, et al. - Page 16

          mentioned in the body of the letter but not in the caption.  It             
          was processed in due course and is not in issue here.  We find it           
          improbable that Deshler would include the Forms 870-L(AD) for               
          Transpac partnerships 1982-15 and 1982-21 without comment in the            
          caption or the body of the letter, particularly where the Form              
          870-L(AD) for Transpac partnership 1982-1 and the stipulated                
          decision for Transpac partnership 1981-10 were so clearly                   
               Fensterheim had no personal knowledge of what Deshler mailed           
          to respondent on June 14, 1991.  He was out of town at the time.            
          Fensterheim did not produce Deshler at trial, and Fensterheim has           
          failed to show that he made a reasonable attempt to locate                  
          Deshler.  Fensterheim testified that his inquiry into Deshler's             
          whereabouts consisted of checking his telephone index for her               
          number.  Fensterheim testified that Deshler had moved "out West",           
          but that he made no attempt to locate her through telephone                 
          listings or any other means.  Under these circumstances, we infer           
          that, had Fensterheim produced Deshler to testify at trial, her             
          testimony would have been unfavorable to him.  Wichita Terminal             
          Elevator Co. v. Commissioner, 6 T.C. 1158, 1165 (1946), affd. 162           
          F.2d 513 (10th Cir. 1947).  We also note that Fensterheim's                 
          accountant, Milo, was not called to testify.  He might have been            
          able to shed some light on the discussions, the extent and timing           
          of Fensterheim's tax knowledge, and Fensterheim's intent.                   

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