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after the new year in January of 1997, I wanted to know
where it was. I wanted to follow up with it.
I--and because this was more money than I ever
made in my entire life. So I wanted to try and find
out where it was.
Obviously, I didn’t do a good job. I missed
things. But it was because of, that I was making a
vast amount of money and I wanted to know where it was,
Your Honor.
And perhaps I should have started sooner, but
that’s where I started right after the new year in
January of 1997.
Both of the joint returns in issue here were filed subsequent to
the inquiries he described. Petitioner stated on brief that “he
chose not to” handle the family’s financial affairs. This choice
does not relieve petitioner of the duty to investigate blatant
factual inconsistencies in the materials provided to him.
Petitioner testified that he never requested original bank
statements from Ms. Trevino or from the banks directly.
Petitioner alleged in the petition that Ms. Trevino offered
photocopied bank statements because, she said, the banks would
not provide originals for accounts with such large balances.
Petitioner was satisfied receiving photocopies of bank statements
that were filled with obvious errors. All of the materials that
petitioner presented at trial as evidence of Ms. Trevino’s
alleged misrepresentation were highly suspect and would put a
reasonable person on notice that further inquiry was needed.
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