Similarly, she testified that two checks aggregating $526 paid to a photography studio in 1963 ‘must be’ for the photography services ordered by Mr. DeAngelis for a big outside party held for no special occasion; but cross-examination elicited the fact that the petitioner did not really know what the money was paid for and it might have been for pictures taken at an engagement reception held for the petitioner's daughter in a hotel. Such uncertainty of recollection clearly does not add to the weight to be accorded to her testimony. (See Continental Folding Paper Box Co., 17 T.C. 984, 993-994 (1951). Much of Mr. DeAngelis' testimony as to the petitioner's expenditures on his behalf was not in any way corroborated, not even by the petitioner, who presumably know best of all what she spent on Mr. DeAngelis' business purposes.
Such uncertainty of recollection clearly does not add to the weight to be accorded to her testimony. See Continental Folding Paper Box Co., 17 T.C. 984, 993-994 (1951). Much of Mr. DeAngelis' testimony as to the petitioner's expenditures on his behalf was not in any way corroborated, not even by the petitioner, who presumably knew best of all what she spent on Mr. DeAngelis' business purposes.
Mere discussions, inquiries, and negotiations are not sufficient to establish a commitment to increase the capacity of the business. Central Produce Co., supra; Continental Folding Paper Box Co., 17 T.C. 984. Something more than hope, desire, and expectation are required to constitute a commitment under the statute. Robinson Terminal Warehouse Corporation, 19 T.C. 1185.