John Arthur & Patricia Mulholland Beecroft - Page 9




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               We sustain respondent’s determination that the amounts                 
          claimed by petitioners as business expense deductions were not              
          expenses incurred in a trade or business.                                   
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                        for respondent.                               


































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