Strode v. Comm'r
United States Tax Court
On his 2008 and 2009 Federal income tax returns P reported (1) significant wage income from full-time employment and (2) business losses resulting from deductions claimed and, for 2009, gross receipts reported, on Schedules C, Profit or Loss from Business. R issued notices of deficiency for both tax years.
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On his 2008 and 2009 Federal income tax returns P reported (1) significant wage income from full-time employment and (2) business losses resulting from deductions claimed and, for 2009, gross receipts reported, on Schedules C, Profit or Loss from Business. R issued notices of deficiency for both tax years. In the notices R determined that the activity allegedly generating the gross receipts reported and the expenses underlying the deductions claimed on P's Schedules C had not been engaged in for profit. R further determined that P had not adequately substantiated the expenses underlying…
1Opinion of the Court
KURT ANTHONY STRODE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Strode v. Comm'r
Docket Nos. 1197-12, 17358-12
United States Tax Court
T.C. Memo 2015-117; 2015 Tax Ct. Memo LEXIS 127;
June 25, 2015, Filed
Decisions will be entered under Rule 155.
On his 2008 and 2009 Federal income tax returns P reported(1) significant wage income from full-time employment and (2) business losses resulting from deductions claimed and, for 2009, gross receipts reported, on Schedules C, Profit or Loss from Business. R issued notices of deficiency for both tax years. In the notices R determined that the…
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- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Freytag v. CommissionerSupreme Court of the United States · 1991
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