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receipt for his laptop computer, although he testified that it
was a recent purchase. He did not produce any receipts or
documentation regarding the value of the antique pens, although
he testified he was very familiar with these types of pens from
having restored them.
Second, Howard Systems, Inc., prepared an invoice for 16.5
hours of work and attached to the invoice a timesheet reporting 8
hours worked on Monday, October 1, 2000, and 8.5 hours worked on
Tuesday, October 2, 2000. While we believe petitioner’s
testimony that the signature on the timesheet is likely not his,
it does not change our finding that this invoice is not proof of
either the fair market value of or his basis in the articles
purportedly taken from him.
Finally, the record contains a copy of a canceled check for
$1,320 that cleared the Howard Systems, Inc., account on October
20, 2000. We find it highly unlikely that Howard Systems, Inc.,
would pay petitioner for items that were allegedly converted from
him less than 1 month earlier and that could have easily been
retrieved from Wyeth-Pharmaceutical and sent to him. We are even
more incredulous that Howard Systems, Inc. would reimburse
petitioner without his having proved to them the value of or his
basis in the items. Certainly if petitioner had provided such
evidence to Howard Systems, Inc., he could have provided the same
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