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made as a protective measure "just in case" the agent
subsequently discovered evidence to support it.
Principal Services provided administrative and accounting
services to clients of Administrative Co. following
Administration Co.'s financial difficulties and bankruptcy in
February 1988.
Sometime in 1987, prior to Administration Co.'s filing for
bankruptcy, Administration Co. transferred to Principal Services
(which at that time had the name Administrative Enterprises)
funds held in Administration Co.'s accounts, which contained
funds of its clients. Principal Services then established
accounts similar to the Administration Co. special E and special
accounts. The funds held in these accounts were considered to be
owned by clients of Principal Services.
Kanter performed minimal legal services for Principal
Services in 1988 and 1989. He did represent Principal Services
in litigation before this Court, but that did not begin until
1991. There is no proof that the funds constituted barter income
to Kanter in 1988 and 1989.
OPINION
Kanter contends that he received no barter income from
Principal Services during 1988 and 1989. He asserts that he did
not render any substantial services to Principal Services in
those years and did not receive income from Principal Services.
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