The opinion of the court was delivered by: Katz, Senior District Judge.
FINDINGS OF FACT AND CONCLUSIONS OF LAW
1. On December 10, 1987, petitioner Jerome E. Palma pled guilty
to a two count information under 26 U.S.C. § 7206(1) for making
false statements on a federal income tax return.
2. These charges arose from Palma's conduct while working as a
marketing director at Atlantic City casinos. During his tenure in
those positions, he received payoffs from various entities that
did business with the casinos in return for favorable treatment.
He received more than $100,000 in payoffs, some of which he
shared with his supervisor. Palma failed to disclose any of that
money as income on his tax returns.
3. At his sentencing on February 18, 1988, the court suspended
petitioner's sentence, placed him on five years probation and
ordered him to pay a fine of $10,000.00. Mr. Palma successfully
completed all terms and conditions of his sentence, and he was
discharged from probation early.
4. Since this offense, Petitioner has had no adverse contacts
with any law enforcement agents.
5. For the past eleven years petitioner has worked as a real
estate appraiser. Until approximately two years ago, petitioner
was employed by Palma/Lazar Associates. In 1997 petitioner opened
his own real estate appraisal business, ProData Services.
6. He seeks relief from the disability because his present
occupation requires him to inspect and photograph the inside and
outside of houses he appraises, many of which are in high crime
neighborhoods. In the course of his appraisal work he is required
to carry a camera and other equipment. Frequently that equipment
must be left in the car while he is inside the appraised
7. He has learned that other appraisers have been robbed and
their cars burglarized. He testified as to one incident in which
an appraiser's camera was stolen out of his car, and while the
appraiser was successfully chasing down the camera thief, someone
else stole the car radio. Mr. Palma was unable to testify as to
the specifics of any other incident.
8. Other appraisers hired by him have refused to make
appraisals in certain neighborhoods. Therefore, Petitioner makes
those appraisals himself. Appraisal work in these certain
neighborhoods poses such a danger than he needs to carry a
handgun for protection while working in those areas. Mr. Palma
testified that he would only use a gun in self-defense in a
situation where his life was threatened, and not in a situation
merely where property was being stolen.
9. Before his conviction, Mr. Palma had owned a gun for fifteen
years. He had never received formal training on its use. In
connection with one of his license renewals, he was graded
acceptable by the State Police.
10. The court accepted several letters of recommendation
attached to the petition, all of which are from people who deal
with Mr. Palma in his business and who say that his professional
and personal character and reputation are excellent. The court
also heard testimony from witnesses to the same effect at the
11. Mark Yaskin is an attorney who has known Mr. Palma
personally for twenty-five years and who has represented him and
several of Mr. Palma's friends and family members in that time.
Mr. Yaskin says that Mr. Palma is "a likeable, hard working
person, who is interested in performing his business, as well as
personal activities, in a honest and forthright manner. He has an
excellent reputation in the community for honesty and integrity
and fair dealing, and he conducts himself in a very professional
manner." Ex. A. Mr. Yaskin also ...