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hold that petitioner realized only one-third of the income. The
balance of the Sunvaco termination payment ($381,600) and the
balance of the Diesel Power payments that were not attributable
to the P-3 aircraft should have been entirely reported as
petitioner's income because he was the sole earner.
B. Ashland
Respondent asserts that during the 1973 taxable year Ashland
issued checks payable to petitioner in the amounts of $400,
$5,000, $12,500 and $3,000. However, the exhibit upon which
these allegations are based was admitted into evidence by the
Court's Order of October 9, 1992, only as a summary; hence, we
are not willing to use it as substantive evidence that such
payments were made without any proof that the contents of this
exhibit are correct. However, we note that the $5,000 payment
referred to in the summary was independently confirmed to be a
reimbursement in a letter accompanying the check from Ashland.
Therefore, that amount was not required to be included in
petitioner's income.
With regard to the 1973 payments from Ashland to Interrep,
one of the two documents drawing any link between petitioner and
Interrep was this same summary noted above. For the same reason,
we are unwilling to use it as substantive evidence. The only
other link between petitioner and Interrep is a letter from
Ashland addressed to All Patents and affirmed by petitioner,
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