- 10 - corrections counselor on June 17, 1997, pursuant to an Order of the Court. At the trial on January 30, 1998, petitioner testified that the papers delivered by the Newport Police included receipts which would substantiate his claimed deductions for the years at issue, but that he did not bring the receipts to trial because he “didn’t know that that’s what we were going to be dealing with today”. A recess was called, and petitioner was excused to retrieve the documents from the prison law library. Petitioner returned with a voluminous amount of receipts which he claimed were from the 1988, 1989, and 1990 taxable years. The receipts, in no particular order, were all thrown together in a box. Petitioner had made no attempt to organize the receipts in any manner, even though he conceded that he had received the receipts “Three or four months, or six months” prior to the evidentiary hearing.5 The Court requested that respondent assign a revenue agent to meet with petitioner and ascertain whether petitioner had receipts which could substantiate additional business deductions which had not been allowed in Hadsell I. In order to facilitate such an examination, the Court instructed petitioner to organize 5 In fact, since the documents were part of the records delivered by the Newport Police Department on June 17, 1997, petitioner had possession of the records for over 7 months.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
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