John R. and Lois J. McCarthy - Page 1















                                       T.C. Memo. 2000-197                                             


                                     UNITED STATES TAX COURT                                           


                        JOHN R. AND LOIS J. MCCARTHY, Petitioners v.                                   
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 3179-99.                     Filed June 29, 2000.                         

                  John R. McCarthy, pro se.                                                            
                  Jonathan Sloat, for respondent.                                                      

                                        MEMORANDUM OPINION                                             

                  NAMEROFF, Special Trial Judge:  Respondent determined                                
            deficiencies in petitioners’ 1993, 1994, and 1995 Federal income                           
            taxes in the amounts of $2,512, $2,325, and $7,734, respectively.                          
                  The issues for decision are:  (1) Whether petitioners                                
            properly reported certain types of income as Schedule C income;                            
            (2) whether John R. McCarthy (petitioner) conducted his writing                            
            activity with the objective of making a profit within the meaning                          







Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011