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electricity, and $426.23 for payments to Bell of
Pennsylvania for telephone expenses.
Petitioners claim a deduction in the amount $4,609.09
for payments allegedly made to independent contractors.
Petitioners rely on 11 checks to substantiate that
deduction. The following is a list of the check number,
date, payee, amount, and notation taken from the checks:
Check No. Date Payee Amount Notation
2030 03/08/93 William H. Randleman$500.00 711 Employee for 5+3 days
2032 05/06/93 Randy L. Baptist 300.00 5 day pay employee
1004 05/11/93 John Ebatebeye 146.69 Wk 1 -at Knox
2035 06/02/93 John Ebatebeye 275.67 Week 22-23 5/18-6/1/93
2037 06/14/93 John Ebatebeye 507.24 Wk 22/23
2038 06/29/93 John Ebatebeye 437.05 Week
2039 07/22/93 John Ebatebeye 900.82 Wk 26, 27 & 28
2051 08/02/93 Veresta B. Hyman 500.00 #15155 (*$1)
2052 08/02/93 Florence Young 250.00 #11555 (4 days)
7330 08/07/93 John Ebatebeye 686.62 two at Knox lottery
2062 11/30/93 John Ebatebeye 105.00 5 pk of Instant Tickets
4,609.09
Petitioner’s testimony concerning the above-alleged
payments to independent contractors is vague, contradic-
tory, and unworthy of belief. For example, in the case
of payments made to Messrs. Randleman and Baptist,
Ms. Hyman, and Ms. Young, there is evidence that those
individuals were lottery winners and that the above checks
drawn to their order are payments of their winnings, and
not for services operating a newsstand.
Similarly, we cannot determine the nature of the
payments allegedly made to Mr. John Ebatebeye. According
to petitioner’s testimony, Mr. Ebatebeye purchased the
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