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in the strict sense of the term. However, petitioner's
activities on behalf of the partnerships never conflicted with
the interests of CDI, and only helped CDI.) Petitioner was
inconsistent in that respect since, for example, his time spent
on meetings with the secretaries and other employees of CDI was
allocated to the other companies as well as to CDI.
Moreover, we think that the time petitioner acknowledged
spending on purely CDI activities was understated. Although
contemporaneous, his calendar only accounts for about one-third
of the hours listed in his diaries and is sketchy, with numerous
gaps. The calendar frequently lists appointments with
individuals without indicating on behalf of which entity the
appointment had been made.
Furthermore, petitioner's diary of activities is hardly the
narrative summary contemplated by the temporary regulations.
Rather, it is a numerical compilation of hours petitioner
allocated to his activities for CDI based on his review of the
calendar and uncorroborated estimates. The notes from which the
diaries were made were disposed of prior to trial. Moreover, in
contrast to petitioner's testimony, neither the diaries
themselves, nor a supplemental protest which petitioners filed
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