Deborah Y. and Donald J. Everhart - Page 13

                                       - 12 -                                         
               It appears from the testimony presented at trial that                  
          petitioner and Mr. Muhammad had a “loose” work relationship in              
          which Mr. Muhammad would supply sums of money to petitioner in              
          the form of cash and checks.  Petitioner would then use these               
          moneys to pay off expenses incurred in the renovation of Mr.                
          Muhammad’s rental property; any surplus or net profit was used to           
          pay petitioner’s personal debts.  Both petitioner and Mr.                   
          Muhammad testified that they had receipts which could                       
          substantiate the expenditures of the renovation project; however,           
          such receipts were lost or stolen.  Neither petitioner nor Mr.              
          Muhammad attempted to contact third parties to receive duplicate            
          receipts, and neither individual attempted to reconstruct a list            
          of such expenditures.                                                       
               At trial, petitioner elicited testimony from Robert Blacher            
          (Mr. Blacher), who was a subcontractor who did concrete work in             
          the renovation of Mr. Muhammad’s rental property.  Mr. Blacher              
          testified that he received payment of $6,500 for his services               
          from petitioner.  Petitioner also elicited testimony from Rafiq             
          Ahmad (Mr. Ahmad) who did drywall work in the renovation project.           
          Mr. Ahmad testified that he received payment of approximately               
          $700 for his services from petitioner.                                      
               Petitioner offered into evidence copies of the                         
          aforementioned checks and applicable bank statements.  Petitioner           
          also testified that these payments were made for the renovation             






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