Diesel Country Truck Stop, Inc. - Page 4




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          Steve’s brother, were petitioner’s sole shareholders;3 Steve was            
          petitioner’s president and was responsible for petitioner’s day-            
          to-day operations; and petitioner operated a truck stop that sold           
          diesel fuel and gasoline, and featured a minimart and a coffee              
          shop.                                                                       
          2. Petitioner’s Books and Records                                           
               A.  Fuel Pump Computer Tapes                                           
               During a mid-1988 Federal excise tax audit of petitioner by            
          Henry Hart (hereinafter sometimes referred to as Hart), Hart                
          asked Steve to show Hart the fuel pump computer tapes that                  
          underlay petitioner’s Daily Sales Records (hereinafter sometimes            
          referred to as DSR’s), discussed infra.  Steve told Hart that the           
          underlying fuel pump computer tapes were destroyed after the                
          information on those tapes was recorded on a DSR.  On June 28,              
          1988, Hart asked to see and was shown the fuel pump computer tape           
          for June 27, 1988.  Hart compared this fuel pump computer tape to           
          the DSR and found that the June 27 fuel pump computer tape showed           
          about $200 more in diesel fuel sales than was shown on the DSR.             


               3Although Andy apparently figured in petitioner’s activities           
          during petitioner’s fiscal 1990, neither side believed that he              
          was important as a source of information in the instant case.               
          Accordingly, the Court concluded, and announced at the start of             
          the trial, that Andy’s absence from the trial does not give rise            
          to any inference under Wichita Terminal Elevator Co. v.                     
          Commissioner, 6 T.C. 1158, 1165 (1946), affd. 162 F.2d 513 (10th            
          Cir. 1947); see United States v. Rollins, 862 F.2d 1282, 1297-              
          1298 (7th Cir. 1988); Kean v. Commissioner, 469 F.2d 1183, 1187-            
          1188 (9th Cir. 1972), affg. on this issue and revg. on another              
          issue 51 T.C. 337, 343-344 (1968).                                          




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