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receipt, taxi receipt, and meal receipts to be questionable and
not credible. In this connection, virtually all of that
documentary evidence was prepared by petitioner whose testimony
we found to be questionable and not credible in certain material
respects; we found certain inconsistencies and/or discrepancies
between the 1995 document and the 1997 document;14 and we found
13(...continued)
that petitioner spent a total of 523 hours on certain activities
with respect to the Chicken Bar business. Of those total claimed
hours, the 1995 document indicates that throughout 1995
petitioner allegedly spent 36.5 hours on Mondays, 30.5 hours on
Tuesdays, 29 hours on Wednesdays, 17 hours on Thursdays, and 116
hours on Fridays, or a total of 229 hours on weekdays.
Petitioner also claims in the 1995 document that during 1995 he
spent a total of 294 hours on weekend days in activities with
respect to the Chicken Bar business. Petitioner testified that
he spent between 10 to 12 hours a day, or 50 to 60 hours each
workweek, working for Scimed and that his employment with that
company required him to travel an aggregate of about one week
each month. Given that each workweek petitioner worked for
Scimed 10 to 12 hours a day and that he traveled for that company
an aggregate of one week each month, we find the total number of
hours, especially weekday hours, shown in the 1995 document as
hours that petitioner spent in undertaking activities with
respect to the Chicken Bar business to be highly suspect.
14Many of the entries in the 1997 document contradict, or
otherwise appear to be inconsistent with, the 1995 document. By
way of illustration, the 1995 document contains an entry for Mar.
19, 1995, which indicates that petitioner spent 3.5 hours
studying and reviewing franchising information. The 1997
document contains an entry for Mar. 19, 1995, which indicates
that petitioner flew to Portland and met with Mr. Caplan to
discuss the purchase of cooking pots and other equipment. By way
of further illustration, the 1995 document contains an entry for
June 4, 1995, which indicates that petitioner spent 4.5 hours
reviewing new franchising ideas on the internet. The 1997
document contains an entry for June 4, 1995, which indicates that
petitioner flew to Portland, met with Mr. Caplan, and attended an
employee meeting. Another illustration relates to an entry in
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