Harold Wapnick - Page 13




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               Petitioner contends that some of the computer records were             
          fabricated because a witness at his criminal trial said that the            
          type of computer that Seth Wapnick used was first sold to the               
          public on December 9, 1985, which is after most of the first year           
          in issue.  We disagree.  First, there is no evidence in our                 
          record to support petitioner’s contention.  Second, even if the             
          December 9, 1985, date is correct, after Seth Wapnick obtained              
          the computer he could have entered data relating to periods                 
          before he obtained the computer.                                            
               Petitioner contends Rosenblatt and Gold’s testimony about              
          the computer records was not credible.  We disagree.  Rosenblatt            
          and Gold testified credibly and in detail.  In contrast,                    
          petitioner’s testimony was vague and unconvincing on this point.            
               Petitioner points out that a document entitled “Declaration            
          of Andrew Rosenblatt”, an exhibit in his criminal case and                  
          attached as part of Exhibit 44-P in this case, had many                     
          handwritten markings on it.  We admitted another copy of the                
          document without markings as Exhibit 30-R.  Rosenblatt did not              
          know who made the handwritten markings on the attachment to                 
          Exhibit 44-P, and he could not explain why they were made.                  
          Petitioner contends that Rosenblatt’s testimony on these points             
          shows that his testimony is not credible.  We disagree.                     
          Rosenblatt’s inability to explain handwritten markings on                   








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