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B. Evidentiary Matters
In some respects the parties have indicated disagreement
with, or taken exception to, certain evidentiary rulings made by
Judge Whitaker. While there may be some support for the views
expressed by counsel for the parties, the Court is not inclined
to modify or reverse rulings made by him with regard to
evidentiary matters.
C. New Issues Raised by Petitioner on Brief
For the first time in his brief, petitioner raised three new
issues: (1) A $10,000 charitable contribution to the Teheran
National University in 1974; (2) losses totaling $5,369 in 1975
from IDS/McCullough Oil Programs; and (3) deductions claimed for
business use of automobiles which he has asserted should be
allowed as fringe benefits to employees. These issues were not
raised in any pretrial or posttrial pleadings.
Petitioner did not present canceled checks, receipts, or
other primary records to show a payment of $10,000 to Teheran
National University in 1974. He also offered no evidence that
the Teheran National University was created or organized in the
United States or a possession thereof, or under the laws of the
United States, any State, the District of Columbia, or any
possession of the United States. Moreover, Mr. Giffin,
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