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OSTROM v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 24268-15.

T.C. Memo. 2017-118

JAMIE OSTROM, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed June 19, 2017.

Attorney(s) appearing for the Case

Jamie Ostrom, pro se.

Fred Edward Green, Jr. , and Ric D. Hulshoff , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined a deficiency of $2,475 in petitioner's Federal income tax for 2011. After concessions, the sole remaining issue for decision is whether petitioner was a real estate professional in 2011. All section references are to the Internal Revenue Code in effect for the...

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