T.C. Memo. 1998-117
UNITED STATES TAX COURT
ARLAN L. ROWER AND SANDRA M. HOWARD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20045-95. Filed March 23, 1998.
Arlan L. Rower, pro se.
Mark A. Weiner, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: Respondent determined a deficiency of $9,046
in, and an accuracy-related penalty of $1,808 on, petitioners'
Federal income tax for 1993.
The issues for decision are:
(1) Whether petitioners are entitled for 1993 to deduct a
net loss from an activity that they reported in Schedule C of
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