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petitioner’s documents for the purpose of establishing that
respondent, through respondent’s counsel, conceded prior to the
further trial that petitioner had substantiated the total amounts
of expenses relating to the Sanchez Street property that were
paid during 1991 and 1992, respectively, and that the only issue
remaining for the further trial with respect to those expenses
was the extent of petitioner’s ownership interest in that prop-
erty.100 Petitioner’s documents consisted primarily of bank
statements and canceled checks from two different bank
accounts,101 as well as a spreadsheet prepared by Mr. Sutton on a
date not disclosed by the record that purported to summarize the
100On brief, petitioner changes the position that he took at
the further trial regarding the purpose for admitting peti-
tioner’s documents into evidence. Petitioner claims on brief
that those documents substantiate the total amounts of expenses
with respect to the Sanchez Street property that were paid during
1991 and 1992, respectively. Petitioner does not claim on brief,
as he contended at the further trial, that petitioner’s documents
establish that respondent conceded at the meeting in question
that petitioner had substantiated that those amounts of expenses
were paid. We do not know why petitioner abandons on brief the
purpose that he advanced at the further trial for the admission
of petitioner’s documents into the record. In this regard, it is
noteworthy that Mr. Sutton testified at the further trial that
neither respondent’s counsel nor Mr. Oliveras stated at the
meeting in question that petitioner’s documents established that
petitioner was entitled to deduct the claimed Schedule E expenses
for 1991 and 1992 relating to the Sanchez Street property.
101The first set of bank statements and canceled checks were
statements and checks dated between December 1990 and September
1992 with respect to an account owned by Mr. Dubrovsky and two
other individuals who were identified on such statements and such
checks as Anatoly Kosoy (Mr. Kosoy) and Simon Khachatrian. The
second set of bank statements and canceled checks were statements
and checks dated between August 1992 and January 1993 with
respect to an account owned by Mr. Kosoy and an association
identified as the “287 Sanchez St Association”.
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