The opinion
DISSENTING OPINION BY
President Judge LEADBETTER.
While the Board did not explicitly state that it found Dr. Nelson’s testimony as to *1177 his overall net worth incredible or unpersuasive, it seems to me that its analysis of his testimony clearly amounts to such a finding. Indeed, it seems quite clear to me that the Board was not persuaded by Dr. Nelson’s net worth estimate because he failed to support it with even the most ordinary documentation, such as bank and tax records, and because it was lacking in significant detail. Thus, it found that he had failed to meet his burden of proof. Since weight and credibility of evidence are the Board’s province, I must respectfully dissent.