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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
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