Joseph C. Minneman - Page 6





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         Section A:  Personal Use Property             Date of Purchase               
              Property A:  Clothes washer                       1981                  
              Property B:  Lawnmower                            1984                  
              Property C:  Books, notes, and awards1         1964-1970                
              Property D:  Lawnseeder                           1982                  

                     Properties                                                       
          A         B       C         D                                               
         Cost or other basis               $330      $240   $7,150     $90            
         Insurance or other reimbursement   -0-       -0-      -0-      -0-           
         FMV before casualty/theft          300       100    6,700      75            
         FMV after casualty/theft           -0-       -0-      500      -0-           
         Casualty or theft loss             300       100    6,200      75            
         Total:  $6,675 (but reported by petitioner as $6,625)                        



         Section B: Business Use Property              Date of Purchase               
         Property A:  Law Library                           1974                      
         Property B:  Office Furniture                      1983                      
         Property C:  Office Equipment                    1974-1985                   
         Property D:  Professional Research2             1974-present                 

                      Properties                                                      
            A         B       C        D                                              
         Cost or other basis              $1,403    $4,276  $1,040   $12,670          
         Insurance or other reimbursement    -0-       -0-     -0-       -0-          
         FMV before casualty/theft        10,000     1,500   2,000    20,000          
         FMV after casualty/theft          1,000       200     350       -0-          
         Casualty or theft loss            1,403     4,276   1,040    12,670          
         Total:  $19,389 (but reported by petitioner as $15,156, a discrepancy        
         unexplained in the record)                                                   
              1The category of “books, notes” represents petitioner’s                 
              classroom notes and law books (case books, horn books, and              
              Gilbert’s outlines) from law school, which he attended from 1967        
              to 1970.  The category of “awards” represent plaques and trophies       
              “and things like that” that petitioner received in the mid-1960s        
              in recognition of his service as a local school board member.           
              2The category of “professional research” represents client              
              files and includes petitioner's work product.                           
              Respondent’s disposition of petitioner’s claim for refund is            

         discussed infra in subdivision E of our findings of fact.                    

         D.  Petitioner’s Indictment and Conviction                                   

              In March 1996, petitioner was indicted under 18 U.S.C. sec.             






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Last modified: May 25, 2011