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uncertainty that undermines the strength of his testimony. Also,
the facts that Ryan knew Mrs. Rizzo and promised to get Mr.
Rizzo's case discharged lead us to question the scenario Ryan
described. Apart from Ryan's testimony in this regard, which we
have discounted, respondent has presented no predicate evidence
connecting Giongo, Wilson, or Cattalo to the receipt of funds
from the Rizzo search. Accordingly, we attribute no unreported
income from the Rizzo search to Giongo, Wilson, or Cattalo.
James Blow, Sr. Search
On or about June 11, 1982, Watson obtained a search warrant
for the home of James Blow, Sr., and Cattalo, Ryan, Watson, and
Scott executed the search warrant. James Blow, Jr., had illegal
drugs in a bank bag and was arrested.
Respondent asserts that Giongo, Wilson, and Cattalo each
received $1,200 from the Blow search. Ryan testified that he and
Cattalo each received an amount "he believes" was about $1,200
from Scott. Scott denies appropriating any money. There was no
testimony from Blow, Sr., or Blow, Jr. Although Ryan was less
than certain about the amount of money, his testimony establishes
that he and Cattalo received some amount. We sustain
respondent's assertion as to the amount of unreported income from
the Blow search as to Cattalo. We find no unreported income for
Wilson or Giongo from the Blow search, for respondent has
presented no predicate evidence to support such a finding.
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