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Chisum’s signature. Chisum had signature authority over the
Arivada account, but petitioner had Chisum’s permission to use
the signature stamp on checks petitioner wrote on the account.
Petitioner wrote all of the checks from the Arivada account
during 1993 and 1994. He (and occasionally Chisum) signed them
with a stamp bearing Chisum's signature. Petitioner paid
personal expenses such as his mortgage, home repairs, homeowners
security fees, auto registration, auto insurance, auto service,
tires, a magazine subscription, and utility bills from the
Arivada account.
Petitioner did not pay rent to Arivada to live in the
Scottsdale residence. He had no lease or rental agreement with
Arivada to use the residence.
Before Arivada was formed, petitioner paid for water and
sewage expenses of the Scottsdale residence from his checking
account. After Arivada was formed, petitioner paid for the water
and sewage expenses of the Scottsdale residence from the Arivada
account.
After Arivada was formed, petitioner told the clinics for
which he provided services4 and other payers to pay Arivada
rather than petitioner.
4 Chisum and petitioner testified that in 1993 Chisum
contacted two of the clinics for which petitioner provided
services purportedly to establish contracts between Arivada and
them. The payers testified, however, that petitioner told them
to pay Arivada. We find the payers’ testimony credible.
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