Gary,

I have a minor in accounting. My instructors always said that you can deduct anything. It's getting caught that is the problem.

Seriously, the answer is no. You can't deduct income that you never made, but hey, you are getting up there in age and a life sentence really might not be that long so , why don't you give it a try and let us know?

Tom

[This message has been edited by Tom Cavanaugh (edited 12-18-2009).]