Harold A. Johnson - Page 5




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               94-1416, 645 So.2d 96 (Fla. 5th DCA 1994); Johnson v.                   
               Lomas & Nettleton Co., No. 95-1207, 670 So.2d 963 (Fla.                 
                5th DCA 1996); Johnson v. Circuit Court, Eighteenth                    
               Judicial District, No. 95-3319 (Fla. 5th DCA, Feb. 8,                   
               1996) (petition dismissed by unpublished order).  It                    
               has also been argued in the Florida Supreme Court in                    
               Johnson v. Fifth District, No. 86,071, 662 So.2d 342                    
               (Fla. 1995) and Johnson v. Fifth District, No. 84,491,                  
               649 So.2d 869 (Fla. 1995).                                              
               In or about August 2000, petitioner filed a purported trust             
          indenture with the clerk of courts of Brevard County, Florida.               
          This document purports to convey the Merritt Island property from            
          petitioner as settlor to petitioner as trustee on the ground that            
          “the [July 22, 1988] foreclosure order was entered without                   
          jurisdiction and therefore VOID”.                                            
               At the time of trial of the present case, petitioner was a              
          party in a quiet title action regarding the Merritt Island                   
          property.                                                                    
          D.  Petitioner’s Income Tax Returns                                          
               In or about January 1997, petitioner submitted an amended               
          income tax return, Form 1040X, for 1995.  On the Form 1040X,                 
          petitioner claimed a $70,000 deduction in respect of the Merritt             
          Island property based on “judicial theft of real estate”.  In                
          support of the deduction, petitioner stated that the “trial court            
          did not have jurisdiction to enter a final judgment” and that the            
          “foreclosure judgment was void for lack of jurisdiction”.5                   


               5  In support of the claimed deduction, petitioner also                 
          attached 1995 Form 4684, Casualties and Thefts, to the Form                  
                                                              (continued...)           





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