- 17 - petitioner’s credit card statements show only the date and the amount of each expense listed in those statements and the name of the company or establishment at which each such expense was incurred. Neither petitioner’s credit card statements nor any other evidence in the record establishes the reason why peti- tioner paid any of the expenses listed in those statements. We shall not rely on petitioner’s credit card statements to estab- lish petitioner’s position with respect to any of the expenses that he is claiming in this case. The two theater ticket stubs (petitioner’s ticket stubs) on which petitioner relies show that the price of admission of each ticket was $18. Petitioner did not testify about those ticket stubs. Petitioner does not indicate on brief, and we have no way of knowing, the issue presented to which they pertain. In addition, neither petitioner’s ticket stubs nor any other evi- dence in the record establishes that it was petitioner who paid for the theater tickets to which those ticket stubs relate. Nor do petitioner’s ticket stubs or any other evidence in the record establish the reason why the theater tickets to which those stubs relate were purchased. We shall not rely on petitioner’s ticket stubs to establish petitioner’s position with respect to any of the expenses that he is claiming in this case. Petitioner’s testimony on which he relies was vague, gen- eral, and/or conclusory in certain material respects. We shallPage: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Next
Last modified: May 25, 2011