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FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the exhibits attached thereto are
incorporated herein by this reference. During the year in issue,
petitioners were husband and wife and filed a joint Federal
income tax return. At the time the petition was filed,
petitioners resided in Greentown, Indiana. References to
petitioner are to John D. Beatty.
In 1986, petitioner was elected for a 4-year term, to
commence in 1987, to the position of county sheriff for Howard
County, Indiana. In 1990, petitioner was reelected to a second
4-year term which commenced in 1991. Prior to being elected
county sheriff, petitioner had been employed by Howard County in
various positions, including deputy sheriff, since 1971.
In addition to other responsibilities, a county sheriff in
the State of Indiana is required to take care of the county jail
and the prisoners incarcerated there. Ind. Code Ann. section 36-
2-13-5(a)(7) (Burns 1989).2 Included in this statutory
obligation is the sheriff's duty to feed the county prisoners,
which a county sheriff is required to do at his or her expense.
In return for feeding the county prisoners, a county sheriff is
entitled to receive a meal allowance from the county at a rate
not to exceed a statutory maximum amount per meal. Ind. Code
Ann. section 36-8-10-7 (Burns 1989). The specific allowance per
References to Indiana statutes are to the versions in
effect for the year in issue.
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Last modified: May 25, 2011