1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 78 T.C.M.
  5. 78 T.C.M. 728 (1999)
 

RAYMOND B. v. COMMISSIONER

Docket No. 13909-98.

78 T.C.M. 728 (1999)

T.C. Memo. 1999-362

Raymond B. and Joan M. Marvin v. Commissioner.

United States Tax Court.

Filed October 29, 1999.

Attorney(s) appearing for the Case

Raymond B. Marvin, pro se. Timothy F. Salel, for the respondent.

MEMORANDUM OPINION

GOLDBERG, Special Trial Judge:

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $2,765 for the taxable year 1996. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.

The issues for decision are: (1) Whether petitioners' jade activity was an activity engaged in for profit within the meaning of section 183, and (2) if so, whether petitioners...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases