- 11 - adequately supported by other reliable evidence in the record. The record as a whole establishes to our satisfaction that Fleet lent the $250,000 to petitioner personally, that petitioner transferred those proceeds to Calvary, that petitioner recorded on Calvary’s books that it (and not he) had received those proceeds directly from Fleet in the form of a loan, and that petitioner erroneously recorded the loan as between Fleet and Calvary. We hold for petitioner on this issue. We have considered each of the parties’ arguments and have rejected those arguments not discussed herein as irrelevant or without merit. Accordingly, Decisions will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8 9 10 11
Last modified: May 25, 2011