1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 79 T.C.M.
  5. 79 T.C.M. 2105 (2000)
 

NISSLEY v. COMMISSIONER

Docket No. 20757-98.

79 T.C.M. 2105 (2000)

T.C. Memo. 2000-178

Kenneth J. Nissley and Terri C. Connor-Nissley v. Commissioner.

United States Tax Court.

Filed May 30, 2000.

Attorney(s) appearing for the Case

W. Curtis Elliott, Jr., William R. Culp, Jr., and Niles A. Elber, for the petitioners. Timothy S. Sinnott, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

ARMEN, Special Trial Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the taxable years 1994, 1995, and 1996 in the amounts of $9,189, $9,446, and $7,495, respectively.

The issue for decision by the Court is whether petitioners engaged in their Amway activity for profit within the meaning of section 183.1...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases