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identification number (TIN) was associated with two vendor
accounts at Shell. In addition, he provided extracts from
Shell’s accounting system which clearly displayed petitioner's
TIN beside these two vendor accounts. Further, these extracts
showed that Shell paid the following amounts to petitioner for
painting services: $51,619.64 in 1989, $84,832.88 in 1990,
$35,919.48 in 1991, $63,163.81 in 1992, $64,645.53 in 1993, and
$46,162.61 in 1994. Finally, a senior construction engineer at
Shell responsible for construction of new service station and
maintenance of other service stations, Raymond G. Newsome (Mr.
Newsome), testified that he personally observed petitioner
performing painting services for Shell during the years in issue.
The president of Town and Country, Robert Balian (Mr.
Balian), also testified on behalf of respondent. Mr. Balian
identified invoices sent to Town and Country by PAINT-SER LTD.,
and copies of checks sent to PAINT-SER LTD. for payment of those
invoices. The PAINT-SER LTD. invoices represented charges for
materials and labor related to painting new and old service
stations for Town and Country. Mr. Balian also testified that
PAINT-SER LTD. and petitioner were one and the same. On the
basis of the record, we find that Town and Country paid
petitioner, d.b.a. PAINT-SER LTD., $27,807.20 in 1990, $49,442.09
in 1991, $17,821.04 in 1992, $230.64 in 1993, and $8,091.17 in
1994 for painting services.
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