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* * * * * * *
* * * I gave the gifts out on a regular basis, and
that was basically it. They were small gifts, no
receipts needed because they were all under $20.
Petitioner’s testimony fails to establish, inter alia,
(1) the recipient of any claimed gift, (2) the business relation-
ship to McKendree or to petitioner of the recipient of any
claimed gift, (3) the amount of any claimed gift, (4) the date of
any claimed gift, (5) a description of any claimed gift, or
(6) the business purpose of any claimed gift. We shall not rely
on petitioner’s testimony to establish his position with respect
to the claimed gifts. Except for that testimony, petitioner
presented no evidence with respect to the claimed gifts.
The record establishes that McKendree did not require
petitioner to provide gifts to its customers or its potential
customers. The record does not establish that gifts to customers
and prospective customers of McKendree were employee business
expenses under McKendree’s reimbursement policy.
Assuming arguendo that petitioner had established that he
made the claimed gifts to customers and prospective customers of
McKendree and that such claimed gifts were employee business
expenses under McKendree’s reimbursement policy, petitioner
admitted at trial that he did not submit any reimbursement forms
for any such gifts, as required by McKendree’s reimbursement
policy. On the instant record, we find that petitioner has
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Last modified: November 10, 2007