-20- 3. Whether Respondent Adequately Investigated Leads Petitioners contend that respondent failed to investigate adequately leads they provided relating to their cash on hand on December 31, 1982. We disagree. Petitioners point out that respondent did not investigate whether petitioners' cement walkway had been relaid even though petitioners told respondent that they had buried cash in their backyard, built a cement walkway over it, and relaid the cement after they broke it to get the cash. Petitioners argue that respondent should have checked to see if the cement had been relaid. We disagree. Respondent does not dispute that petitioners buried cash in a 5-gallon bucket under the walkway in 1979 and dug it up in 1981, but verifying that the walkway had been relaid would not show how much cash petitioners buried or had on hand on December 31, 1982. Petitioners argue that respondent did not sufficiently interview witnesses who saw petitioners' cash. We disagree. Respondent's agent attempted to determine how much cash petitioners had. No witness counted more cash in petitioners' possession than respondent determined petitioners had, and respondent would have learned nothing definite by interviewing witnesses who saw uncounted cash. Petitioners did not offer any worthwhile leads which respondent failed to investigate. We conclude that respondent did all that was required to check leads.Page: Previous 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Next
Last modified: May 25, 2011