The other day I was stirring about as I do most days, not making too much happen because that doesn't seem to be my nature. I had, of course, started a blog on income taxes and the like, trying to target writers and artisans, and trying to figure out how to build traffic to my tax book. I decided to look at some newer tax cases. So I did a search of 2008 cases using the term "hobby" to see how many people confronted that term in the United States Tax Court. Two cases came up. One was a surprise. It is the case of Ronald B. Talmage. Right off, that case made me think of James R. Talmage, the author of Jesus the Christ
Ronald B. and his wife Annette C. faced considerable alleged deficiencies In the United States Tax Court. In fact, they faced additional taxes of a whopping $2,675,926 related to four years: 1998 through 2001. Well, to say the least that picked my interest. Not only did they allegedly owe that massive amount of additional tax, but they also, according to the IRS, owed additional fines for delinquency and fraud. There was no way, it seemed, Ronald B. could be related to James R. so I read on.
First some background: I learned that Ronald B. was born and raised in Utah. Further, after graduating from high school a few years after me, in 1971 (the year I married), he enrolled at Brigham Young University in Provo, Utah. A year later he left to go on the typical mission a young man of his religious persuasion serves for a couple of years. They sent him to Japan. While there, he met Kumiko Wako, and subsequently took her to the United States where they married in 1975. Ronald reenrolled at BYU and eventually graduated with a degree in business administration and Asian studies.
In early 1978, the married couple moved to Japan. Ronald worked at a language school there. They had also begun having children as early as 1976, when they have a little girl. The same year they moved to Japan they had a son, and then in 1984 they had another girl.
In 1979, Ronald began working in various real estate developments and investments. He also offered investment advisory services.