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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
everything about the business of AJF, with the exception of how
to drive a truck, but does not know how many casual laborers were
used. Finally, Brittain's testimony indicates that she herself
doubts the accuracy of her Report. When asked whether the
Buffalo office hired casual laborers, Brittain replied,
"probably, yes." The tentativeness of her response suggests a
significant lack of confidence in her Report.
Based on the foregoing, we reject the Report in its entirety
due to its flawed analysis and lack of credibility. Since
Ferrentino cannot show that payments were made for casual labor,
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