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testified, she did not indicate when petitioner left for China or
when he was expected to return. The renewed motion was denied.
During trial, Neal raised for the first time the claim that
petitioner was entitled to certain deductions, exemptions, and
credits. The only evidence presented at trial was the testimony
of Mrs. Connors to say that she was married to petitioner, which
was already stipulated, that they had a daughter together, and
that petitioner had two sons. Mrs. Connors testified that $5,000
was paid by petitioner on behalf of his two sons and that,
depending on circumstances, petitioner’s sons were with them
“once a week”.
At the conclusion of the trial petitioner was directed, on
the record and by order to show cause, to make an offer of proof
that would justify reopening the record as to evidence regarding
petitioner’s liability for penalties in the event the disability
payments were taxable. The Court left open the possibility of
petitioner’s testimony if he returned from China. Neal was told
“you’re going to have to make a specific statement as to when
Mr. Connors will be available in New York or Washington to
testify. He can give you an affidavit about what he wants to
testify about, and Respondent can decide whether they want to
cross-examine.” He was also informed that any affidavits
provided as part of the offer of proof regarding petitioner’s
reliance on tax advice from third parties and professionals
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Last modified: May 25, 2011