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determination based on an examination of petitioner’s bank
statements as to whether he received the gambling income or not.
The Court cannot make that determination because there is no
evidence as to the sources of the other deposits4 or charges for
recurring items.
Finally, petitioner did not call any witnesses to
corroborate the statements contained in the Forms SSA-795 or his
testimony. Moreover, petitioner failed to call Mr. Umali himself
as a witness to testify to the veracity of the statements that
Mr. Umali made in the Forms SSA-795 or to corroborate
petitioner’s testimony.5 Accordingly, respondent’s determination
is sustained.
To reflect the foregoing,
Decision will be entered for
respondent.
4 For example, statement period Apr. 2--May 1, 2003, showed
deposits of $1,240, $1,000, $650, $1,000, and $1,100. Statement
period May 2--June 2, 2003, showed deposits of $650, $150, $290,
and $30 (other than the $1,280 that petitioner claimed was from
his wife’s paycheck).
5 Respondent represents that Mr. Umali has been out of the
country since January 2006.
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Last modified: November 10, 2007