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CAMERON v. COMMISSIONER

Dkt. No. 21726-05.

94 T.C.M. 245 (2007)

T.C. Memo. 2007-260

Stanley C. Cameron v. Commissioner.

United States Tax Court.

August 30, 2007.

Attorney(s) appearing for the Case

Stanley C. Cameron, pro se.

M. Jeanne Peterson, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge.

Petitioner petitioned the Court to redetermine deficiencies in Federal income tax of $2,071 for 2002 and $1,545 for 2003. We decide whether petitioner's activities involving the purchase and sale of stocks, options, and futures contracts constituted a trade or business. We hold they did not.

FINDINGS OF FACT

Some facts have been stipulated and are so found. The stipulated facts and the...

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