Anthony J. McCarthy - Page 1

                                       T.C. Memo. 2000-135                                             

                                     UNITED STATES TAX COURT                                           

                              ANTHONY J. MCCARTHY, Petitioner v.                                       
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 16929-96.                   Filed April 12, 2000.                         

                  Toni Robinson, Raj J. Mahale, Susan L. Moon, and Erin M.                             
            O'Hanlon, for petitioner.                                                                  
                  Robert E. Marum, for respondent.                                                     

                                SUPPLEMENTAL MEMORANDUM OPINION                                        
                  DINAN, Special Trial Judge:   This case is before the Court                          
            on remand from the Court of Appeals for the Second Circuit.  The                           
            Court of Appeals vacated our decision in McCarthy v.                                       
            Commissioner, T.C. Memo. 1997-436 (McCarthy I), in which we held                           
            that petitioner was not entitled to a business loss deduction for                          

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