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McCARTHY v. COMMISSIONER

Docket No. 16929-96.

79 T.C.M. 1912 (2000)

T.C. Memo. 2000-135

Anthony J. McCarthy v. Commissioner.

United States Tax Court.

Filed April 12, 2000.

Attorney(s) appearing for the Case

Toni Robinson, Raj J. Mahale, Susan L. Moon, and Erin M. O'Hanlon, for the petitioner. Robert E. Marum, for the respondent.

SUPPLEMENTAL MEMORANDUM OPINION

DINAN, Special Trial Judge:

This case is before the Court on remand from the Court of Appeals for the Second Circuit. The Court of Appeals vacated our decision in McCarthy v. Commissioner [Dec. 52,270(M)], T.C. Memo. 1997-436 (McCarthy I), in which we held that petitioner was not entitled to a business loss deduction for amounts paid in connection with his son's motocross racing...

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