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At times, Heintz, Bohn, Gleave, and Clifford Pixley
(hereinafter sometimes referred to as Pixley) all signed Gleave’s
name as maker on Kenmore’s checks.6 Pixley is Gleave’s half-
brother. Pixley worked at the Kenmore location for Kenmore; he
also drove trucks for Robert Broskin, hereinafter sometimes
referred to as Broskin.
Kenmore’s expansion into the wholesale fuel business
occurred together with the expansion of Broskin’s trucking
business into the wholesale fuel business. Broskin and Gleave
met in 1980 while both were working on a rapid-transit
underground rail project in Buffalo. At that time both Kenmore
and Broskin were operating dump trucks for this project. A few
months after they met, Gleave suggested to Broskin that Broskin
park his trucks at the Kenmore location, and Broskin did so. At
or around this time Broskin began operating his business out of
5(...continued)
was conducted), neither petitioners nor respondent chose to
subpoena him. As we indicated at trial, we conclude that
Schechter was not peculiarly within one side’s power to produce,
and that Schechter was equally available to both sides;
accordingly, Schechter’s absence from the trial does not give
rise to any inference under Wichita Terminal Elevator Co. v.
Commissioner, 6 T.C. 1158, 1165 (1946), affd. 162 F.2d 513 (10th
Cir. 1947); see United States v. Rollins, 862 F.2d 1282, 1297-
1298 (7th Cir. 1988); Kean v. Commissioner, 469 F.2d 1183, 1187-
1188 (9th Cir. 1972), affg. on this issue and revg. on another
issue 51 T.C. 337, 343-344 (1968).
6 Respondent presented an expert witness to testify about
the signatures on Kenmore’s checks. This witness’s testimony was
unpersuasive, and was not relied upon by the Court. See Estate
of Jung v. Commissioner, 101 T.C. 412, 450-451 n.16 (1993).
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