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year 1988. Petitioner's receipts totaled $1,240,547.69 in fiscal
year 1987 and $1,400,726.22 in fiscal year 1988, yet it reported
that it had gross receipts of only $894,314 for 1987 and
$1,135,281 for 1988.
Dr. Cole said at trial that there may have been errors in
petitioner's books. Petitioner contends that the day sheets are
unreliable because Ms. Hale prepared them, and alleges that Ms.
Hale made fraudulent entries to petitioner's records. We
disagree. Ms. Hale testified credibly that she prepared
petitioner's day sheets daily and totaled the receipts daily,
monthly, and yearly. Petitioner offered no evidence that the day
sheets Ms. Hale prepared are unreliable or that she made
fraudulent entries to petitioner's books. We find that the day
sheets were reliable.
At trial, Dr. Cole sought to attack Ms. Hale's credibility
because she applied for unemployment benefits for which the State
of Massachusetts ruled she was not eligible. We disagree. There
was nothing about that episode that makes her testimony here less
credible. Dr. Cole sought to attack the reliability of the day
sheets because petitioner's office manager discovered in April
1990 undeposited checks of $87,000 in a file cabinet used by Ms.
Hale that Dr. Cole alleges Ms. Hale should have deposited. Ms.
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