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drawings. Petitioner was paid $25 an hour for his work, less
amounts Mr. Tomlin would withhold for taxes. Petitioner was
typically paid in cash because he refused Mr. Tomlin’s checks
after having several returned for insufficient funds.
Petitioner produced copies of several receipts written by
him purportedly evidencing a portion of the cash payments made to
him by Mr. Tomlin. The receipts each named Mr. Tomlin and/or
Johnson, Inc., or Quantum Consultants, Inc. The receipts dated
1995 were in the amounts of $950, $700, and $550. The receipts
dated 1996 were in the amounts of $1,000, $2,100, $600, and $500.
The receipts dated 1997 were in the amounts of $800, $1,500,
$1,000, and $1,300. These amounts do not correspond to the
amounts which were reflected on the Forms W-2 and which
petitioner reported as income. Although petitioner testified
that he did not attempt to match these receipts to the Forms W-2,
there is a notation on a statement presented as evidence which
states: “Jerry you still owe me $1500.00 on my last pay * * *
you also included this on the W-2 but you did not pay.”
Two witnesses testified on petitioner’s behalf. The first
witness, Michael Blore, is petitioner’s son. Petitioner
testified that Michael was present “almost every time the man
[Mr. Tomlin] came by, especially whenever he would pay me.”
Michael, on the other hand, testified concerning only one meeting
between Mr. Tomlin and petitioner at which he was present. He
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