- 31 -
Amounts of Unreported Income15
Throughout the instant proceedings, petitioners Giongo,
Wilson, Cattalo, and Grove have maintained that they received no
income from illegal activities, and they testified to that
effect. We will not repeat their denials in our discussion.
Carlos Ayala Search
On or about January 15, 1982, Hilt, Jumper, Cattalo, and
Ryan executed a search warrant, obtained by Hilt, for the home of
Carlos Ayala. The officers seized marijuana from Ayala's home.
Respondent asserts that Giongo, Wilson, and Cattalo each received
$75 from the Ayala search. Ryan testified that he received some
money from either Jumper or Hilt from the Ayala search, and that
Cattalo told Ryan that he also received some money. Ryan
believes the amounts were approximately $75 each. Jumper and
Hilt deny taking any money. There was neither testimony from
Ayala nor any testimony that either Wilson or Giongo received
funds. We find that the evidence presented does not support a
finding that Cattalo, Wilson, or Giongo received funds from the
14(...continued)
for the Third Circuit, we consider whether respondent has
presented predicate evidence to support the unreported income
attributed to each petitioner. Walker v. Commissioner, 757 F.2d
36, 42 (3d Cir. 1985), revg. and remanding T.C. Memo. 1983-538.
15 In order to avoid repeating certain findings of fact
concerning the various searches and other activities underlying
respondent's assertion of unreported income against petitioners,
we have combined those findings of fact with our opinion in the
instant case.
Page: Previous 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 NextLast modified: May 25, 2011