Court of Appeals for the Seventh Circuit December 2, 1997, 96-2959 (In the Matter of Herbert P. Carlson and Margaret P. Carlson, Debtors. Herbert P. Carlson and Margaret P. Carlson v. United States)

TERENCE T. EVANS, Circuit Judge.

Herbert Carlson, a lawyer with his own office in downtown Chicago, reported adjusted gross income of $765,433 on his federal tax returns for 1990-92. His taxable income for the three years was reported to be $493,-424 with a tax due of $153,824.