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During 1999 or 2000, petitioner was not in business with his
brother-in-law, James Swanberg (Mr. Swanberg). Over at least the
period 2000-2002, petitioner brought various lawsuits (peti-
tioner’s lawsuits) against Mr. Swanberg in the courts of Chisago
County, Minnesota (Minnesota courts). In those lawsuits, peti-
tioner sought payment for a house that petitioner alleged he had
built with Mr. Swanberg. The Minnesota courts dismissed all of
petitioner’s lawsuits.
Petitioner filed Form 1040, U.S. Individual Income Tax
Return, for each of his taxable years 1999 (1999 return) and 2000
(2000 return).
Petitioner included Schedule A--Itemized Deductions (Sched-
ule A) as part of his 2000 return. In that schedule, petitioner
claimed medical and dental expenses of $3,000, taxes paid of
$4,000, home mortgage interest and points paid of $7,000, and a
casualty or theft loss of $200,000 (claimed $200,000 Schedule A
loss).
Petitioner included Schedule C, Profit or Loss From Business
(Schedule C), as part of his tax return for each of the years
1999 (1999 Schedule C) and 2000 (2000 Schedule C). Petitioner’s
1999 Schedule C showed gross receipts of $18,000 and claimed
various expenses totaling $18,300. Petitioner’s 2000 Schedule C
showed $20,000 of gross receipts and claimed various expenses
totaling $20,000. Petitioner’s 2000 Schedule C also claimed a
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Last modified: May 25, 2011