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
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011