McCARTHY v. COMMISSIONER

Docket No. 3179-99.

79 T.C.M. 2215 (2000)

T.C. Memo. 2000-197

John R. and Lois J. McCarthy v. Commissioner.

United States Tax Court.

Filed June 29, 2000.


Attorney(s) appearing for the Case

John R. McCarthy, pro se. Jonathan Sloat, for the respondent.


MEMORANDUM OPINION

NAMEROFF, Special Trial Judge:

Respondent determined deficiencies in petitioners' 1993, 1994, and 1995 Federal income taxes in the amounts of $2,512, $2,325, and $7,734, respectively.

The issues for decision are: (1) Whether petitioners properly reported certain types of income as Schedule C income; (2) whether John R. McCarthy (petitioner) conducted his writing activity with the objective of making a profit within the meaning...

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