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MOSS v. COMMISSIONER

Docket No. 26600-08.

135 T.C. 365 (2010)

JAMES F. AND LYNN M. MOSS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed September 20, 2010.

Attorney(s) appearing for the Case

James F. and Lynn M. Moss , pro sese.

Kathleen K. Raup , for respondent.

WELLS, Judge:

Respondent determined a deficiency of $8,070 in petitioners' Federal income tax for their 2007 tax year and an accuracy-related penalty pursuant to section 6662(a) of $1,614.1 We must decide the following issues: (1) Whether the loss of $40,490 claimed on petitioners' Schedule E, Supplemental Income and Loss, should be disallowed because petitioners failed to meet the restrictions on passive activity losses under section...

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