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excess of $16,000 claimed thereon, even though the judgment was
entered approximately 2-1/2 months after petitioner contends he
filed his 1988 return.
Petitioner’s mother (Mrs. Schwechter) testified that she
recalled seeing copies of petitioner’s tax returns for the years
in issue that were stamped to indicate receipt by the Internal
Revenue Service.1 However, her testimony is inconsistent and
contrary to other evidence in the record; we therefore find it
unreliable. First, Mrs. Schwechter testified that she was
present in the divorce court when petitioner was asked to produce
his tax returns, including those for the years in issue, and that
he produced such returns. Later, she testified that she saw
copies of the returns, but she denied any recollection that those
tax returns were presented during the divorce proceedings.
Furthermore, Mrs. Schwechter could not recall any of the dates
during 1988 and 1989 when the divorce hearings took place,
despite the fact that she was a co-defendant and under subpoena
to attend. Moreover, the divorce court’s October 1989 judgment
made no mention of any refunds owed to petitioner, supporting an
inference that it did not obtain access to the 1988 return
despite Mrs. Schwechter’s testimony to the contrary. For all
1 Mrs. Schwechter does not claim to have seen petitioner
prepare or file his returns.
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