Gabino Diaz - Page 7
Most of the signatures on the checks were illegible. The
signatures that were legible were not those of petitioner. Prior
to litigation it certainly is understandable that it was unclear
to respondent who actually paid the expenses in question.
Further, in his answer, respondent acted reasonably in
contesting the claimed deductions. At the time respondent filed
his answer respondent neither knew nor should have known that
respondent’s position was incorrect.
Petitioner’s claim for reimbursement of litigation costs
will be denied.
To reflect the foregoing,
An appropriate order and
decision will be entered for
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Last modified: November 10, 2007