Steven A. and Patricia A. Knish - Page 14

                                        -14-                                          
          Conclusion                                                                  
               We conclude as a matter of law that petitioners and SPK each           
          failed to make effective mark-to-market elections under section             
          475(f) for either tax year 2000 or tax year 2001.  Accordingly,             
          we shall grant respondent’s motion for partial summary judgment             
          and deny petitioners’ motion for partial summary judgment.                  
               To reflect the foregoing,                                              

                                                    An appropriate                    
                                                  order will be issued.               






























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Last modified: May 25, 2011