Joseph C. Minneman - Page 4

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              At the time that the petition was filed, petitioner was in              
         the custody of the U.S. Bureau of Prisons and was incarcerated in            
         Illinois, the State in which he resided immediately prior to his             
         A.  Petitioner’s Education and Occupation                                    
              Petitioner graduated from college with a degree in                      
         accounting.  Thereafter, from 1967 to 1970, petitioner attended              
         law school.  After earning his degree, petitioner was admitted to            
         the Illinois State bar and entered the private practice of law.              
              During 1989, 1990, and 1991, the taxable years in issue,                
         petitioner was self-employed as an attorney and maintained a law             
         office in Peoria, Illinois.  Petitioner’s practice included                  
         B.  Petitioner’s 1989 Income Tax Return                                      
              Petitioner filed Form 1040, U.S. Individual Income Tax                  
         Return, for 1989, listing his occupation as “lawyer”.  Petitioner            
         attached to his return Schedule C, Profit or Loss From Business,             
         and reported thereon income and expenses from his law practice.              
         None of the deductions claimed on Schedule C included any                    
         deduction for the loss of, or damage to, business property.                  
              On page 2 of his Form 1040, petitioner claimed the standard             
         deduction.  Nevertheless, petitioner attached Schedule A,                    
         Itemized Deductions, to his return.  On Schedule A, petitioner               
         claimed deductions for State and local income taxes and                      

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