- 13 -
regulations promulgated under section 274(d).
We also question the reliability of the information recorded
in petitioner’s records. Despite petitioner’s testimony, we find
it unlikely that the records were made contemporaneously with the
activities recorded given the condition of the mileage log, the
appearance of the entries in the log, and the mistakes in the
log. When asked at trial how she was able to contribute $40 to a
church in Yuba City on March 19, 1995, as indicated by her
calendar and by her testimony, when her log indicates she was in
Long Beach on March 18 and 19, 1995, petitioner testified that
she was actually in Long Beach on March 17 and 18, 1995.
There are other reasons to question the reliability of
petitioner’s records. According to petitioner’s testimony and
her mileage logs, on June 9, 1995, she drove a total of 384 miles
to and from a job site in Santa Cruz, California, put in hours of
work, and after returning home, drove 542 miles round trip to and
from Bakersfield, California, to attend a “seminar/rally” for
Amway. Petitioner further testified that on days when she had to
travel that far, she would usually work a half day or less. It,
nonetheless, is difficult to believe that petitioner was able to
drive 926 miles in 1 day, perform her duties as an ironworker,
even if only for a half day, and attend an Amway seminar.
Similarly, petitioner’s records indicate that on February 17,
1995, she drove a total of 906 miles and on August 11, 1995, a
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011