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ROBERT D. v. COMMISSIONER

Dkt. No. 6348-04.

91 T.C.M. 1198 (2006)

T.C. Memo. 2006-110

Robert D. and Patricia M. Braun v. Commissioner.

United States Tax Court.

May 23, 2006.

Attorney(s) appearing for the Case

Robert J. Gumser, for petitioners.

Sylvia L. Shaughnessy, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GALE, Judge:

Respondent determined deficiencies in petitioners' 1992 and 1993 Federal income tax of $4,293 and $6,310, respectively, and additions to tax under section1 6651(a)(1) of $1,053 and $1,556, respectively. The issues for decision are (1) whether petitioners are entitled to deduct Schedule C, Profit or Loss From Business, expenses from the real estate loan business of petitioner...

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