- 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
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