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what was the business relationship to petitioner of any of the
people present. The business meals shown in the diary include
274 dinners, 104 lunches, and 10 breakfasts. For 1987,
petitioner made 388 such entries, showing a total cost of
$65,777.39 over 304 days. Petitioner’s diary shows entries for
every day of 1987 except Sundays, six holidays, and one 3-day
vacation.
Petitioner paid for many of his business meals in currency
and others of his business meals by credit card. Petitioner's
entries in his diary for business meals average about $5,481 a
month.
Many of the restaurants listed in the diary, including those
shown as lunch sites, are located within a few miles of
petitioner’s home on Long Island. Some of the listed restaurants
are in The Bronx, some in Manhattan, some in Westchester, and
some in Connecticut.
Thomas Mercer (hereinafter sometimes referred to as Mercer)
hired petitioner to work for the Crabtree Dealerships about 1985
or late 1984. In 1986, Mercer was the general manager of
Crabtree Toyota, Inc., Crabtree Mazda, Inc., and Crabtree
Hyundai, Inc. In 1986 or 1987, Mercer left those dealerships to
become president of an unrelated auto leasing company. According
to petitioner's diary, petitioner entertained Mercer once in
1987. In fact, Mercer had dinner with petitioner once or twice
during 1987, but he (Mercer) paid for the meals.
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