Mary Ann and Wilson R. Collins - Page 6

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            advised that, if respondent did not accept her documentation and                             
            declined to concede or settle the issue, the Court expected her                              
            to be present to finalize the presentation of this issue.                                    
                  When the case was recalled, counsel for respondent advised                             
            the Court that, upon review of petitioner's sales tickets,                                   
            respondent was unwilling to make any concessions on this issue,                              
            that petitioner had been advised of respondent's position, and                               
            that petitioner was advised that she should appear at the recall                             
            session for the conclusion of this case.  Petitioner did not                                 
            appear at the recall of the case and never advised either the                                
            Court or counsel for respondent as to her reason for failing to                              
            appear.                                                                                      
                  On recall of the case, counsel for respondent gave the                                 
            following reasons why respondent was not willing to accept the                               
            sales tickets as evidence of the reduced amount of gross receipts                            
            for the 2 years in question:                                                                 

                        Some of the receipts appear to have been altered as to                           
                  amounts paid.  The receipts are in no recognizable                                     
                  chronological sequence, as there are a number of different                             
                  tracing numbers on the receipts, suggesting that Petitioner                            
                  had numerous receipt books.  There are sequential gaps from                            
                  receipt to receipt, suggesting that there are other receipts                           
                  which Petitioner has not provided for Respondent's                                     
                  inspection.  And the Petitioner has represented that she                               
                  provided an adding machine tape to each bundle of receipts                             
                  and the total amount on the tape represents the total                                  
                  receipts contained in the bundle.  In fact, the totals on                              
                  the tapes did not match the total receipts in each bundle in                           
                  almost all cases.                                                                      
                        Some of the tapes contain inexplicable additions and                             
                  subtractions.  Some of the tapes recorded a $20 receipt, for                           




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