Charles Shaw - Page 16

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          were unaccompanied by any underlying business records and because           
          the accountants and translators are not identified in the record.           
          Fed. R. Evid. 803(6); see also Fed. R. Evid. 1006.                          
               Petitioner contends that this case is like Gerling Intl.               
          Ins. Co. v. Commissioner, 98 T.C. 640 (1992), in which we                   
          admitted summaries.  We disagree.  The summaries in Gerling were            
          made at or near the time of the events recorded in the summaries            
          and were regularly kept.  Id. at 652-653.  That is not the case             
          here.  We conclude, as we did at trial, that Exhibits 79-P, 80-P,           
          and 81-P are inadmissible.                                                  
                    c.   Whether Petitioner’s Costs of Goods Sold Were                
                         Greater Than Respondent Determined                           
               Petitioner contends that Exhibits 79-P, 80-P, and 81-P show            
          that his costs of goods sold were greater than respondent                   
          determined.  We disagree because, as discussed above at paragraph           
          B-2-b, those exhibits are not in evidence.                                  
               Petitioner contends that Williams failed to count all of               
          petitioner’s costs of goods sold because Panalpina’s numerical              
          codes made it difficult to retrieve all records of petitioner’s             
          imports.  Petitioner also contends that the Panalpina records are           
          unreliable because the Panalpina employee who gave them to                  
          respondent was not competent to do so because she was fired or              
          forced to resign.                                                           
               Petitioner’s criticism of Williams and Panalpina misses the            
          mark because petitioner bears the burden of proving that his                





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