Jerry S. Payne - Page 18

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          authorization.  The same is true for those WAs that specifically            
          direct payments to or simply refer to a particular server or                
          other person, and those that list specific food items, which in             
          all cases, were for negligible amounts ($14 or less).  (On brief,           
          petitioner characterized the latter as providing free meals to              
          customers.)  Nor do we infer from petitioner’s failure to obtain            
          corroborating testimony from former club employees or dancers               
          that such testimony would have been negative.  The events in                
          question occurred some 12 to 13 years prior to the trial.                   
          Presumably, the employees (e.g., bartenders and waiters) and the            
          dancers, most of whom petitioner may not have known by name,                
          would have been difficult or impossible to locate after so many             
          years.  Moreover, in light of the corroboration afforded by the             
          WAs themselves, we do not consider such testimony crucial to                
          petitioner’s case.  Cf. Pollack v. Commissioner, 47 T.C. 92, 108            
          (1966) (unexplained absence of crucial witness justified                    
          inference that his testimony would have been unfavorable), affd.            
          392 F.2d 409 (5th Cir. 1968).                                               
               Those WAs listing amounts as having been “paid out” or, in             
          one case, “paid out to [petitioner]” do not corroborate                     
          petitioner’s oral testimony.  Although it is possible that the              
          notation “paid out” was written by an individual who had carried            
          out petitioner’s instruction to give the authorized amount to               
          Helmle or to some other person for distribution to dancers, we              

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