T.C. Memo. 2001-111 UNITED STATES TAX COURT OSAMA A. MOWAFI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1663-00. Filed May 10, 2001. Mark E. Kellogg, for petitioner. Taylor Cortright, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: Petitioner petitioned the Court to redetermine deficiencies of $36,441 and $35,962 in his 1994 and 1995 Federal income tax. We must decide whether petitioner is a real estate professional under section 469(c)(7). We hold he is not. Unless otherwise indicated, section references are to the InternalPage: 1 2 3 4 5 6 7 8 Next
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