Terry Duane Beall and Joyce Engel Beall - Page 19

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          petitioners hired a moving van for the move from 20 The Point to            
          15 Sandpiper when they purchased 15 Sandpiper furnished at a cost           
          of $250,000.                                                                
               Bills and Patterns of Usage:  In response to respondent's              
          discovery requests, petitioners produced limited documents: (a)             
          water bill from 20 The Point for the period May 2, 1983 to                  
          March 9, 1989; (b) phone bill for 20 The Point for the period               
          January 2 to February 2, 1989; and (c) Terry's business American            
          Express Card bill for 1988 and 1989.  Terry testified that these            
          documents were the only ones that he could locate.  He could not            
          find relevant documents for the complete period at issue for any            
          of the three properties:  20 The Point, Mary Street, and 15                 
          Sandpiper.  From the submitted documents, we cannot make any type           
          of comparison.                                                              
               Respondent requests that we draw a negative inference from             
          petitioners' failure to produce all the documents requested.                
          Wichita Terminal Elevator Co. v. Commissioner, 6 T.C. 1158,                 
          (1946), affd. 162 F.2d 513 (10th Cir. 1947).  In response,                  
          petitioners state that "petitioners are not obligated and cannot            
          be expected to retain all of their personal records for such a              
          long time period."  We note that the lack of bills contributes to           
          the lack of concrete evidence regarding petitioners’ occupancy of           
          20 The Point.                                                               

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