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
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