- 10 - 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 professionalsPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011