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least seven jobs during 1989 and received cash payments for work
performed. Petitioners failed to keep accurate records of those
cash receipts. Petitioner testified that the gross receipts
calculation in the amended return was based solely on 1989 bank
deposits from the Hecht job, the D.C. Government job, the Capitol
Cab job, and the Southern Baptist Church job. Tolbert's
Construction was paid in cash for jobs at Bryant Street, N.W.; I
Street, S.E.; and K Street, N.W. Petitioners did not include
these receipts in their calculation of their 1989 Schedule C
gross receipts on the amended return. The evidence shows that
the amended return is incorrect.
Petitioners have not established that they overreported
their gross receipts for 1989. Respondent committed no error in
failing to accept petitioners' amended return.
Theft Loss--1989
Respondent disallowed petitioners' claimed theft loss on
their 1989 return. The only evidence of the claimed loss is
petitioner's testimony that certain items were purportedly stolen
and that the cost of the stolen items was about $10,000.
Petitioner did not produce a police report and testified that he
did not report all of the alleged thefts to the police. Without
corroborating evidence, we decline to accept petitioner's vague
testimony. Geiger v. Commissioner, 440 F.2d 688, 689-690 (9th
Cir. 1971), affg. T.C. Memo. 1969-159. Petitioner has failed to
prove either that the loss occurred or the correct amount of the
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