Ronald B. and Annette C. Talmage - Page 49




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          confidentiality agreement, contrary to petitioner’s assertions,             
          does not prohibit disclosure of information pertaining to                   
          petitioner but requires only that the employer be notified of any           
          inquiry so that it might seek protection against disclosure of              
          employer information not related to petitioner.                             
               At trial petitioner testified that NCPL was owned by Mr.               
          Seki and that he was employed by Mr. Seki.  The only                        
          corroborating evidence of petitioner’s assertions are letters               
          written in English signed by Mr. Seki.  Mr. Seki could not read             
          or write English.  Kumiko Talmage testified that Mr. Seki worked            
          for petitioner.  The record is devoid of any corporate                      
          documentation including stock certificates, corporate minutes, or           
          public filings (other than the articles of incorporation for                
          NCPL, which do not disclose ownership) supporting petitioner’s              
          assertions.  Moreover, the record as a whole supports the                   
          inference that funds would be transferred when requested by                 
          petitioner with no real limitation as to the amounts.                       
               Petitioner introduced confirmatory memoranda created long              
          after transactions had occurred in an attempt to characterize               
          previous transactions in a manner inconsistent with facts.  The             
          documentation relative to loans will be discussed shortly.  Other           
          documentation prepared by, or at the direction of, petitioner, has          
          been represented by him to originate from others, including the             
          June 16, 2000, letter signed by Mr. Seki and an officer’s                   







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