- 2 - Petitioner’s Income-Producing Activities ......... 14 University Video Wholesale .............. 15 MZ Trading Company .................. 15 Felix Vulis ..................... 17 Nikolas Kiritopoulos ................. 21 Vladimir Syelsky ................... 22 M.P. Electronics ................... 24 New Age Electronics ................. 25 Church Street Property ................ 26 Sanchez Street Property ............... 27 Interest and Telephone Expenses .............. 30 Tax Returns ........................ 30 Joint Returns of Petitioner and Ms. Brodsky for 1991 through 1993 ........ 30 MZ Trading’s Return for 1993 ............. 37 Respondent’s Examination of Certain Returns ........ 37 Notices of Deficiency ................... 48 Amendment to Answer and Reply to that Amendment ...... 51 OPINION .......................... 52 Evidentiary Issues .................... 52 Issues Relating to the Burden of Proof .......... 65 The Court’s Evaluation of Evidence in the Record on Which the Parties Rely ....... 70 Testimonial Evidence ................. 70 The Testimony of Ms. Rodegeb, Ms. Martin, and Mr. Oliveras ........ 71 Petitioner’s Testimony ............. 71 Mr. DiBernardo’s Testimony ........... 71 Mr. Jordan’s Testimony ............. 71 Mr. Raja’s Testimony .............. 74 Mr. Syelsky’s Testimony ............. 75 Mr. Vulis’ Testimony .............. 75 Mr. Dubrovsky’s Testimony ............ 75 Mr. Sutton’s Testimony ............. 76 Mr. Guterman’s Testimony ............ 76 Documentary Evidence ................. 77 Unreported Income ..................... 77 Alleged Personal Loans ................ 81Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011