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TAMMS v. COMMISSIONER

Docket No. 8130-99.

82 T.C.M. 363 (2001)

T.C. Memo. 2001-201

Jeffrey Tamms v. Commissioner.

United States Tax Court.

Filed August 1, 2001.

Attorney(s) appearing for the Case

Bela Roongta Eitel, Milwaukee, Wisconsin, and Michael J. Cohn, for the petitioner. J. Paul Knap, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

THORNTON, Judge.

Respondent determined deficiencies in petitioner's Federal income taxes as follows:

Year                           Deficiency

1993 .........................   $6,092
1994 .........................    6,883
1995 .........................    1,824

After concessions, the issues for decision are: (1) Whether petitioner conducted his photography-related activity...

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