Michael Joseph Major - Page 5

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          $6,799 of car and truck expenses, $1,240 of mortgage interest,              
          $2,800 of legal and professional expenses, $21,453 of office                
          expenses, and a $3,477 home office deduction) for 1999 and                  
          $30,523 (including $7,110 of legal and professional expenses and            
          $23,412 of office expenses) for 2000.  Respondent disallowed                
          dependency exemptions of $8,250 for 1999 for Mark, Miranda, and             
          Melanie,3 disallowed the earned income credit of $2,791 for 1999            
          and $2,596 for 2000, and increased petitioner’s self-employment             
          tax (and self-employment tax deduction) for 1999 and 2000.                  
          D.   Petitioner’s Constitutional Claims                                     
               Petitioner filed a pretrial memorandum in which he                     
          criticized respondent’s revenue agents and respondent’s counsel,            
          alleged that respondent had a personal vendetta against him, and            
          alleged that respondent had violated his rights under the U.S.              
          Constitution and various civil rights statutes.                             
               At trial, petitioner repeated the allegations made in his              
          pretrial memorandum.                                                        









               3 Petitioner did not claim a dependency exemption on his               
          1999 return for Matthew, but respondent allowed that exemption in           
          the notice of deficiency.                                                   





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