Douglass H. and Suzanne M. Bartley - Page 3

                                        - 3 -                                         

               In April 1987, the Governor of Wisconsin appointed petitioner          
          a commissioner (the equivalent of a State tax court judge) to the           
          Wisconsin Tax Appeals Commission (the commission).  This was a              
          part-time position.  (As a part-time commissioner, petitioner was           
          permitted to maintain his private law practice.) Petitioner                 
          received $50,000 in yearly compensation as a commissioner.  In              
          1992, he was appointed to a full-time position on the commission to         
          fill the remainder of an unexpired term (March 31, 1993) of a               
          commissioner who had resigned. (By accepting the full-time                  
          position, petitioner was required to abandon his private law                
          practice.)  Petitioner was not reappointed at the end of the                
          interim term, and he thereafter returned to private practice,               
          spending a substantial amount of his practice on Federal and State          
          tax law issues.                                                             
          Sale of Residence                                                           
               On September 28, 1987, petitioners purchased a house in                
          Mequon, Wisconsin (the Mequon residence), for $155,000.  In late            
          1987, they built an addition to the Mequon residence (which was             
          completed in January 1988) costing $48,606, so that petitioner's            
          mother could live with them.  She paid rent to petitioners.                 
               Petitioners used 83 percent of the Mequon residence for                
          personal purposes and 17 percent for rental purposes.                       
               In 1991, petitioners spent $9,475 on further improvements to           
          the Mequon residence.  Between 1988 and 1992, petitioners claimed           

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011