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This case was tried on October 23, 2006. On October 20,
2006, petitioner had provided to respondent’s counsel a computer-
generated chart that purports to list for 2002 the “W2 & 1099 &
Miscellaneous” income for Kenneth F. Diller. There is no listing
for KD Fabricating on the chart provided to respondent’s counsel.
At trial, however, petitioner introduced a similar chart that
lists “1099 Income” from KD Fabricating of $2,999.63. Petitioner
explained that the first chart was “incomplete”; he did not
explain why. Petitioner testified that KD Fabricating sent out
invoices in order to receive payment for sales. He kept track of
the invoices, he testified, by copying each invoice and placing
it in a “file folder”. But petitioner produced no copies of any
invoices to actual customers. According to petitioner, customers
paid him by check in 2002. Petitioner, however, produced no bank
statements or check registers to show receipt of payments from
customers. Petitioner did not produce any evidence of any single
amount received in payment from a customer. Petitioner’s
computer-generated record of income did not list customers of KD
Fabricating nor their payments; it merely listed the alleged
total payments for the year.
When questioned by the Court, petitioner testified that he
was indeed aware, before appearing in Court, that respondent was
2(...continued)
Petitioner indicated “NO” in response.
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Last modified: November 10, 2007