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1987, and that petitioner paid for them, but petitioner’s diary
shows Wright as a guest only once. Sullivan went to lunch with
petitioner many times, but not to dinner, during 1987;
petitioner’s diary shows Sullivan as petitioner’s guest for four
dinners and only three lunches. Petitioner’s diary shows 11
dinners at Frank’s Steak in 1987; 9 were purportedly
substantiated by stubs. However Frank’s Steaks did not open
until July 1988, and the predecessor restaurant, The Peculiar
Penguin, closed in January 1987. Also, the stubs petitioner
presented to substantiate the Frank’s Steaks business meals were
of a style that had never been used by either Frank’s Steaks or
The Peculiar Penguin. In addition, our findings set forth
numerous inconsistencies among the stubs.
Petitioner’s cause is not helped by his testimony that he
relied on stubs that he filled in, even where he had paid the
bill by credit cards and thus had credit card receipts. He
testified that the stubs that he filled in were just as
trustworthy as credit card receipts.
The record does not include meaningful evidence to
corroborate the reliability of petitioner’s diary or stubs. Nor
has petitioner offered as adequate explanation for the
inaccuracies and inconsistencies which are identified with
respect to the diary and stubs. Based on the record, we
conclude, and we have found, that petitioner’s diary and the
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