T.C. Memo. 2000-217
UNITED STATES TAX COURT
ROBERT EMMETT ROBERTSON, III, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20076-96. Filed July 18, 2000.
P and R filed stipulations that resolved most of the
issues in this case. R conceded the issues not resolved by
the stipulations. P asks us to characterize certain items
as business income (Sched. C) rather than Sched. B interest
income. The characterization of these items will not change
P’s deficiency.
Held: We decline to hold that the items in question
are business income.
Robert Emmett Robertson III, pro se.
Robert E. Williams, Jr., for respondent.
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