Anthony J. Carino, Jr. and Jill V. Carino - Page 13




                                       - 12 -                                         
          to his daughter’s performances in Atlanta.  However, petitioners            
          have not shown to our satisfaction that Mr. Carino was engaged in           
          this activity for profit rather than in his capacity as a parent.           
          Accordingly, we sustain respondent’s disallowance of the                    
          deductions petitioners claimed in 1996.                                     

                                                       Decision will be               
                                                  entered for respondent.             



































Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  

Last modified: May 25, 2011