Stanley C. Cameron - Page 1

                                 T.C. Memo. 2007-260                                  

                              UNITED STATES TAX COURT                                 

                          STANLEY C. CAMERON, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 21726-05.            Filed August 30, 2007.                 

               Stanley C. Cameron, pro se.                                            
               M. Jeanne Peterson, for respondent.                                    

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Petitioner petitioned the Court to redetermine           
          deficiencies in Federal income tax of $2,071 for 2002 and $1,545            
          for 2003.  We decide whether petitioner’s activities involving              
          the purchase and sale of stocks, options, and futures contracts             
          constituted a trade or business.  We hold they did not.                     

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