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To meet his burden of proof on this issue, petitioner must
establish that a theft occurred; i.e., that his former wife
possessed felonious intent when she obtained the judicial order
for the wage assignment. Bellis v. Commissioner, 540 F.2d 448,
449 (9th Cir. 1976), affg. 61 T.C. 354 (1973). In this regard,
respondent contends that because petitioner was not present when
his former wife obtained the wage assignment order, and has
presented no other evidence regarding his former wife's intent at
that time, petitioner has not shown that the order was procured
with fraudulent intent. Based upon the record before us, we find
that petitioner has failed to prove that his former wife
committed a theft under California law when obtaining the wage
assignment order. We, therefore, sustain respondent on this
issue.
Unreimbursed Employee Business Expenses in 1991
During the years in issue, petitioner was employed as a
counselor in the Oakland Unified School District. One of
petitioner's responsibilities as a counselor was to organize and
raise funds for various events, including a school picnic for
Bret Harte Junior High School, held on May 31, 1991. Petitioner
was responsible for finding a caterer for the picnic and entered
into an agreement, approved by the school administration, with
Avalon Catering (Avalon). Funds could not be paid to the caterer
until petitioner, the class secretary, and the school principal
each signed a form authorizing disbursement of the funds.
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