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on behalf of Weavewood. On that record, we further find that
petitioner has failed to carry his burden of showing that he does
not have unreported income of $6,253.09 for 1996 from his use of
Weavewood’s March and April 1996 checks that were payable to Mr.
Robinson and drawn on Weavewood’s checking account.
Weavewood’s May 15, 1996 Check
With respect to petitioner’s use of Weavewood’s May 15, 1996
check that was payable to Gold Key and drawn on Weavewood’s
checking account, the record establishes that petitioner used
that check to make the May 15, 1996 lease payment for the 1995
Jeep Grand Cherokee, which was a personal expense of petitioner.
On the record before us, we find that petitioner has failed to
carry his burden of showing that he used the May 15, 1996 check
that was payable to Gold Key and drawn on Weavewood’s checking
account for or on behalf of Weavewood. On that record, we
further find that petitioner has failed to carry his burden of
showing that he does not have unreported income of $549.99 for
1996 from his use of that check.
Weavewood’s June 13, 1996 Check
With respect to petitioner’s use of Weavewood’s June 13,
1996 check that was payable to Gold Key and drawn on Weavewood’s
checking account, the record establishes that petitioner used
that check to make the June 13, 1996 lease payment for the 1995
Jeep Grand Cherokee. Petitioner testified that Weavewood made
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