James E. Jenkins and Ruth A. Jenkins - Page 9

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          calculations.  Agent Gannaway’s report, however, is fatally                 
          flawed.                                                                     
               First, in determining the total amount received by                     
          petitioner, Agent Gannaway relied on information obtained from              
          Hood.  Hood, the only witness testifying as to how much                     
          petitioner received, was not credible.  His testimony was self-             
          serving and laden with prevarications.  In addition, for purposes           
          of determining the profit percentages attributable to petitioner            
          and Hood, Agent Gannaway relied on information obtained from                
          certain members of the charities.  Although Agent Gannaway                  
          testified that the members were certain of the percentages                  
          petitioner and Hood received, at trial their testimonies                    
          contained numerous inconsistencies and, to varying degrees, were            
          not credible.  We also note that some of those charity members              
          were inappropriately receiving a portion of the bingo proceeds.             
          Furthermore, Agent Gannaway’s report did not include                        
          corresponding deposit slips to support his calculations of                  
          approximately 40 entries (i.e., relating to Ruritan Club).  With            
          respect to Handicaps Unlimited, the original financial reports              
          were lost prior to trial, and no copies of such reports were                
          proffered by respondent.  Thus, respondent’s determinations are             
          critically flawed, and virtually all the testimonial evidence was           
          not credible.  As a result, the Court is required to accept                 
          respondent’s incorrect determinations, recompute the                        






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