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certain of the entries (1) in the 1995 document and the 1997
document with respect to the activities that petitioner claims he
undertook and (2) on the claimed meal receipts with respect to
the purposes for which petitioner claims he incurred the meal
expenses at issue to be vague and ambiguous.15 Based on our
evaluation of petitioner’s testimony and the documentary evidence
on which he relies, we are not required to, and we shall not,
rely on that evidence in determining whether petitioner has
14(...continued)
the 1997 document for Sept. 29, 1995, which indicates that
petitioner flew to Portland for an “emergency meeting w/Marc
Caplan to discuss firing of 2 employee [sic]”. The 1997 document
also lists Oct. 2, 1995, as possibly the date on which that
alleged emergency meeting took place. The 1995 document does not
contain any entry for Sept. 29, 1995, or Oct. 2, 1995. As a
final illustration, the 1997 document contains an entry for Dec.
20, 1995, which indicates that petitioner flew to Portland, met
with Mr. Caplan, drove to Tacoma on Dec. 23, 1995, returned to
Portland on Dec. 27, 1995, and had another meeting with Mr.
Caplan. The 1995 document contains no entries for any of the
dates listed in the 1997 document on which petitioner claims he
was meeting with Mr. Caplan.
15By way of illustration of the vague and ambiguous nature
of some entries in the 1995 document, a number of those entries
claimed that petitioner undertook the following: “analyse [sic]
national restaurant statistics from internet”, “study & review
franchising from/on internet”, “internet–-review national
restaurant statistics to see how we compare”, “look on internet
for stock market data to compare–-vs–-our #s”, “study & review
text on franchising”. Although petitioner testified about
certain entries in the 1995 document, as indicated above, we
found his testimony to be questionable and not credible in
certain material respects. By way of illustration of the vague
and ambiguous nature of some entries in the 1997 document and on
the claimed meal receipts, a number of those entries merely
indicated that the purpose of certain claimed meetings and
claimed meals was to discuss rental property or rental property
issues.
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