- 29 -
SCSOS. Agent Helton learned from the SCSOS that a corporation
named New Faith Baptist, Inc., was on file, and that its articles
of incorporation listed petitioners’ Rock Hill, South Carolina,
address as its corporate address and listed Mr. Black as a
corporate officer.
At trial, Mrs. Black testified that she first became aware
of NFBC “when someone called me on the phone and asked to speak
to somebody from the church”. Mrs. Black also testified that
after the call she asked Mr. Black about NFBC and “he said [it]
used to be in the house; it used to be a church that he and his
friends had formed, and it was not valid”. After Mr. Black’s
objection, Mrs. Black altered her testimony saying: “what I was
saying is it was not there in the home anymore.” Petitioners
never provided Agent Helton with any canceled checks or any other
credible evidence to show that they had made any contributions to
NFBC (or any church) during 1987, 1988, or 1989.
Petitioners claimed a number of inappropriate deductions for
personal expenditures for the years in issue, including, but not
limited to, a new range, re-covering a sofa, an aquarium, and the
work performed by Daniel Howachyn. Petitioners argue that such
deductions were for their home office or Mrs. Black’s home-based
business. However, at trial, they testified repeatedly that the
office was, in fact, their den and was not used exclusively for
business purposes.
Page: Previous 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 Next
Last modified: March 27, 2008