Ella Freidus - Page 21

                                        - 21 -                                         

               Petitioner further argues that Mr. Freidus frustrated her               
          attempts to file by failing to produce necessary documents for               
          her tax return preparers.  Petitioner testified as follows:                  
               Q:   Can you tell us why no return was filed in 1987?                   
               A:   Well, I went -- I did hire three different -- and they             
                    all got money, but somehow it just never got done                  
                    because Mr. Freidus frustrated them, didn't come up                
                    with --                                                            
               Q:   And can you explain what you mean by that?                         
               A:   Well, he didn't come up with the things that were                  
                    necessary.  He kept them.  And for me, it was very                 
                    difficult to start to go up the steps where they were              
                    kept in the files.                                                 
               Petitioner further asserts that Mr. Freidus had overwhelming            
          control over finances and was abusive, impeding her attempts to              
          file her returns.  Mr. Freidus testified that he had custody and             
          control over petitioner's financial documents located at Dark                
               However, the evidence fails to establish that Mr. Freidus               
          substantially impeded petitioner's attempts to file her tax                  
          returns.  Mr. Freidus never denied petitioner access to her                  
          financial documents.  He never advised petitioner not to file her            
          tax returns.  He never threatened petitioner with physical harm              
          if she filed her tax returns.                                                
               According to petitioner's testimony, it was too difficult               
          for her to climb the steps to get her files.  Even if we were to             
          accept petitioner's excuse, she could have easily requested her              

Page:  Previous  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  Next

Last modified: May 25, 2011