-19- With respect to when petitioner discovered the alleged custom house theft loss, petitioner claims that, because of the ongoing nature of Mona Builders’ actions that resulted in the alleged custom house theft loss, he became aware of different aspects of that loss at different times. According to peti- tioner, for purposes of section 165 his discovery of the alleged custom house theft loss occurred in October 20005 when he claims he first became aware of certain aspects of that loss by deter- mining that Mona Builders had (1) failed to give him credit for certain amounts by which the allowance for bricks in the custom house contract exceeded the amounts that Mona Builders actually paid for such bricks (alleged brick theft) and (2) not installed certain humidifiers as provided for in the custom house contract (alleged humidifier theft). Petitioner does not cite, and we have not found, any authority supporting petitioner’s contention that for purposes of section 165 his discovery of the alleged custom house theft loss occurred when he first became aware of any aspect of that loss. Assuming arguendo that petitioner had carried his burden of establishing that it is appropriate for purposes of section 165 5At trial, on direct examination petitioner testified that the alleged brick theft occurred in October 2004. According to petitioner, that was when he had a conversation with Mona Build- ers concerning the price that Mona Builders had charged Ms. Davis and petitioner for bricks used in the custom house. However, the record establishes that the custom house litigation counterclaim was settled in May 2003.Page: Previous 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Next
Last modified: May 25, 2011