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oversight. The CTC receipts journal recorded receipt from
Pioneer of $84,293.45. However, $33,717.38 of this amount was
allocated on the receipts journal as commissions for CTC. We see
no reason why respondent has asserted the full amount received as
unreported income in this instance when in all other cases
respondent has accepted the amounts listed on the CTC receipts
journal as CTC commissions. Petitioner did report as income
amounts listed as CTC commissions. Hence, those amounts did not
constitute unreported income. Respondent has not explained this
on brief. Therefore, we hold that the only amount at issue is
the $50,576.07 allocated to Diesel Power on the 1978 CTC receipts
journal. We hold for petitioner with respect to the $33,717.38
allocated as commissions to CTC, and which he reported as income.
We conclude that all of the remaining $50,576.07 allocated
as commissions to Diesel Power constitutes petitioner's
unreported income from Pioneer for 1978. Despite the fact that
petitioner had sold his interest in Diesel Power prior to that
year, the evidence shows that petitioner still was in control of
the earning of commissions from Pioneer at that time. This is
particularly evidenced by the correspondence between petitioner
and Pioneer concerning the cancellation of Pioneer's agreement in
1978. That correspondence reveals that Pioneer had no intention
to deal with Diesel Power apart from petitioner and that
petitioner was planning to devise another means by which to do
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