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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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