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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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Last modified: May 25, 2011