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GOLDSTEIN v. COMMISSIONER

Docket No. 22652-83.

52 T.C.M. 9 (1986)

T.C. Memo. 1986-339

Harry Mitchell Goldstein and Judy Belle Goldstein v. Commissioner.

United States Tax Court.

Filed August 4, 1986.

Attorney(s) appearing for the Case

Kathryn Muir Kay, for the petitioners. John B. Franklin, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency of $12,051.71 in petitioners' Federal income tax for 1980. After concessions, the remaining issues are: (1) whether petitioners' Amway activities in 1980 constituted an "activity not engaged in for profit" within the meaning of section 183,1 and (2) what amount, if any, are petitioners entitled to treat on their 1980 return as deductible...

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