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attributed to casual labor--if any were in fact hired--were
erroneously increased because payroll manpower hours were
erroneously treated as drivers' hours alone. Moreover, the
Report does not account for the hours attributable to leased
labor which AJF had deducted on its tax returns. This omission
further erroneously inflates the hours attributable to casual
labor. Therefore, we cannot trust the accuracy of the Report.
The credibility of Brittain's Report is further challenged
by other evidence. Brittain admitted on direct examination that
her Report was prepared specifically for this litigation to
support her theory that there must have been substantially more
manpower hours than shown on AJF's payroll records, and which
therefore must have been worked by casual laborers paid solely in
cash. As we have observed, AJF failed to produce records which
could have verified the existence of casual labor and the numbers
used in the Report. Brittain testified that the trip sheets that
drivers used, nonexistent as of the time of trial, would have
shown whether casual labor was used. Since the Report bases
manpower hours attributable to delivery services on the trip
sheets, these key figures in the Report cannot be verified.
Brittain did not keep any records on the number of alleged casual
laborers used.
Brittain testified that she had knowledge of casual labor
being paid in cash, but did not include the amount paid to casual
labor on employment tax returns and did not withhold amounts from
laborers' wages. Brittain also testified that she knows
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