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a dog-racing kennel. Buck Kennel was located between peti-
tioner’s home and his place of employment at Minnesota Mining &
Manufacturing.
On July 15, 1998, petitioner filed Form 1040, U.S. Individ-
ual Income Tax Return (Form 1040), for his taxable year 1997
(1997 return). Petitioner included Schedule C, Profit or Loss
From Business (Schedule C), as part of his 1997 return (1997
Schedule C). Petitioner’s 1997 Schedule C claimed various
expenses totaling $66,432.
On May 24, 1999, petitioner filed Form 1040 for his taxable
year 1998 (1998 return). Petitioner included Schedule C as part
of his 1998 return (1998 Schedule C). Petitioner’s 1998 Schedule
C claimed various expenses totaling $70,271.
Around August or September 2000, petitioner filed Form
1040X, Amended U.S. Individual Income Tax Return (Form 1040X),
with respect to his taxable year 1997 (1997 amended return).
Petitioner included Schedule C as part of his 1997 amended return
(1997 amended Schedule C). Petitioner’s 1997 amended Schedule C
claimed various expenses totaling $87,242.63.
Around August or September 2000, petitioner filed Form 1040X
with respect to his taxable year 1998 (1998 amended return).
Petitioner included Schedule C as part of his 1998 amended return
(1998 amended Schedule C). Petitioner’s 1998 amended Schedule C
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