- 91 -
of those checks.44 On the record before us, we find that peti-
tioner has failed to carry his burden of establishing that the
March 23, 1992 deposit represented a business loan from Mr.
Kroma.
With respect to the May 12, 1992 deposit in question of
$36,000, petitioner contends that $31,167.50 of that deposit,
which we have found was derived from Amuke Business Association,
represented a business loan from that association. Petitioner
failed to raise as an issue in petitioner’s further trial memo-
randum that $31,167.50 of the May 12, 1992 deposit in question
represented a business loan from Amuke Business Association.
Accordingly, pursuant to the Court’s March 31, 2000 Order, we
shall not address that matter.45
43(...continued)
tively. See our discussion supra note 42.
44For example, Mr. Kroma could have endorsed both the
$20,000 cashier’s check and the $1,250 check to petitioner, who
in turn deposited and/or cashed them. In this connection, the
record shows that on Apr. 28, 1992, petitioner deposited into one
of petitioner’s accounts a Bank of America cashier’s check for
$12,000 that was payable to Marcel Feldberg.
45Assuming arguendo that petitioner’s further trial memoran-
dum had raised as an issue that $31,167.50 of the May 12, 1992
deposit in question represented a business loan from Amuke
Business Association, on the instant record, we find that peti-
tioner has failed to carry his burden of establishing that that
amount did in fact represent such a loan. On that record, we
have found that the May 12, 1992 deposit was made with a $36,000
Bank of America cashier’s check payable to Star Electronics that
petitioner purchased with, inter alia, a $31,167.50 check dated
May 11, 1992, from Amuke Business Association. According to
petitioner, the $31,167.50 check represented a business loan that
Amuke Business Association made to him for the purchase of
certain jewelry from Star Electronics, but that purchase did not
(continued...)
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