Harold L. & Lacheer A. Dozier - Page 4




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          payment of petitioners’ expenses to Mr. Campbell.  Many of the              
          wire transfers by Mr. Tyler were to Ms. Faye Williams, who was              
          Mr. Campbell’s sister.  No agreement between Mr. Campbell and               
          petitioners or between Ms. Williams and petitioners was                     
          introduced in evidence.  Mr. Tyler alleged payments also were               
          made by petitioners to Mr. Campbell by means of payments made by            
          Mr. Tyler to Mr. Tyler’s brother, Ed Tyler, of Colorado for an              
          alleged purchase of real estate.  No agreement of sale and no               
          agreement relating to a real estate commission was introduced in            
          evidence.  Mr. Tyler testified petitioners leased office space              
          from Mr. Campbell who leased it from another brother of Mr.                 
          Tyler, Ernest Tyler, of Colorado.  No lease between Mr. Ernest              
          Tyler and Mr. Campbell or between Mr. Campbell and petitioners              
          was introduced in evidence.                                                 
               Petitioners had no books or records of this alleged                    
          business.  Petitioners had no copies of lease agreements with               
          respect to this alleged business.  Petitioners had no copies of             
          agreements with any of the individuals named above.  Petitioners            
          had no copies of loan agreements with respect to this alleged               
          business.  Petitioners had no checks to evidence payment of any             
          expenses with respect to this alleged business.  Petitioners had            
          no receipts for payment of alleged expenses of this alleged                 
          business.                                                                   
               We need not accept self-serving testimony of a petitioner or           






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