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obligated to pay petitioner $650 only upon completion of the 12th
month of petitioner’s contract, if petitioner complied with his
obligations.
The record indicates that petitioner did not send the
required reference letter to HEH detailing his experience with
the solar energy heater until November 1996. Consequently, the
earliest date that HEH was obliged to allocate income to
petitioner was November 1996. In addition, petitioner produced
no evidence, other than the conflicting testimony of Mr.
Sparkman, that the $650 was ever actually allocated or
distributed to petitioner.
Similarly, the other documentary evidence petitioner
produced does not adequately support his assertion that HEH
actually allocated income to petitioner for 1995. Petitioner did
not claim any income from HEH on his 1995 return and has not
filed an amended return. Furthermore, HEH did not report any
allocation or distribution of income to petitioner on its
original 1995 Form 1041 or on the original 1995 Schedule K-1
issued to petitioner.
Petitioner introduced at trial what purports to be HEH’s
amended 1995 return and an amended 1995 Schedule K-1 as proof
that HEH earned income and allocated $650 of that income to
petitioner for 1995. The record does not show, however, whether
HEH’s amended return was actually filed. Although the amended
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