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addition, Mr. Caylor’s affidavit indicated that petitioner used
Weavewood’s funds to pay for the lease of petitioner’s personal
automobile lease. On the record before us, we find that peti-
tioner has failed to carry his burden of showing that he used for
or on behalf of Weavewood the June 13, 1996 check that was
payable to Gold Key and drawn on Weavewood’s checking account.
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.
July 16, 1996 Checks and July 22, 1996
Checks That Were Payable to Weavewood
With respect to petitioner’s use of the July 16, 1996 checks
and the July 22, 1996 checks that were payable to Weavewood, the
record establishes that petitioner deposited those checks into
petitioner’s checking account without Weavewood’s authorization
and that such deposits constituted a conversion of those checks.
On the record before us, we find that petitioner has failed to
carry his burden of showing that he used those checks 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 $10,720.31 and $8,288.23, respec-
tively, for 1996 from his use of the July 16, 1996 checks and the
July 22, 1996 checks that were payable to Weavewood.
February 14, 1996 Check
With respect to the February 14, 1996 check relating to
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