Tod McMullen and Robin Everson - Page 10




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          deductions claimed on the Schedule C.  See Karara v.                        
          Commissioner, T.C. Memo. 1999-253, affd. without published                  
          opinion 214 F.3d 1358 (11th Cir. 2000).  It follows that                    
          respondent’s disallowance of the loss that results from those               
          deductions is sustained, and we so hold.                                    
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               Based on the foregoing,                                                
                                                  Decision will be                    
                                             entered for respondent.                  































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