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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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