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corresponding to the cashier's checks purchased. Thus,
there is no basis in the record to reject respondent's
determination that petitioner converted the funds he
received from Trans State to his own personal use.
Petitioners attached to their reply brief a copy of
an alleged cashier's check payable to H&B for $8,420. This
check was issued by Community Bank on November 23, 1988,
and names Mr. Bob White, the owner of Trans State, as
remitter. Petitioners argue that this check proves that
the cashier's checks in question were purchased for
business purposes, and that Trans State had reimbursed H&B
for the fuel transported on its behalf. However, items
included in briefs are not evidence. See Rule 143(b);
Evans v. Commissioner, 48 T.C. 704, 709 (1967), affd. 413
F.2d 1047 (9th Cir. 1969). Further, the cashier's check
was not delivered to respondent prior to trial, and
respondent was not afforded an opportunity to question
petitioners about the check. Accordingly, we will
disregard this check.
Considering the facts and circumstances in the record,
we find that petitioners have not met their burden of
proving that petitioner did not convert the money he
received from Trans State to his own personal use. We
therefore sustain respondent's determination that the
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