Raymond Strong - Page 22

                                       - 22 -                                         
          around” the question of what petitioner had stated about Frank’s            
          in a response to an interrogatory.  Because of the form of                  
          respondent’s counsel’s questions, and respondent’s counsel’s                
          tactical decision to not offer into evidence the interrogatory              
          and petitioner’s written response thereto, the evidence of record           
          is not clear as to petitioner’s statements in discovery.                    
          However, it is clear that, up to that point in the trial,                   
          petitioner had identified the Frank’s Steaks mentioned in his               
          diary and on some of the stubs as the restaurant on the border of           
          Westbury and Jericho.  Also, Brent Gindel’s testimony clearly               
          contradicted petitioner’s testimony.  This point was important--            
          petitioner claimed in his diary to have taken 32 different people           
          to Frank’s in 1987, and to have spent more than $50 per person              
          per meal there that year.  Supra table 1.  Respondent had                   
          informed petitioner some 9 months before the trial that Frank’s             
          Steaks did not open until 1988, and so was not open on the                  
          relevant 1987 dates shown in petitioner’s diary and on the stubs.           
          In addition, petitioner had 2 days after the Gindel testimony to            
          check records or call any of his 32 claimed dinner guests.  Yet             
          petitioner did not take this or any other opportunity to identify           
          the correct location of the Frank’s Steaks where he took his                
          claimed dinner guests and incurred his claimed expenses.  We                
          conclude that petitioner did not explain or rebut because there             
          was no plausible explanation or rebuttal.  See Wichita Terminal             
          Elevator Co. v. Commissioner, 6 T.C. 1158, 1165 (1946), affd. 162           




Page:  Previous  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  Next

Last modified: May 25, 2011