- 38 -
Company. Given these circumstances, we conclude respondent has
failed to prove by clear and convincing evidence that peti-
tioner's daughter knowingly entered into a self-dealing
transaction. Accordingly, we do not sustain respondent's
determination with respect to petitioner's daughter as it relates
to this $3,000 transaction.
To reflect the foregoing,
Decisions will be entered
under Rule 155.
Page: Previous 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 Last modified: May 25, 2011