1. Home
  2. Browse Decisions
  3. Memo.
  4. T.C. Memo.
  5. T.C. Memo. 2022-49
 

ROGERSON v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 5848-20.

T.C. Memo. 2022-49

MICHAEL J. ROGERSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed May 12, 2022.

Attorney(s) appearing for the Case

Steven R. Mather , for petitioner.

Monica D. Polo and Samuel M. Warren , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

This deficiency case calls on us to apply the passive activity loss rules of section 469.1 Enacted by Congress as part of the Tax Reform Act of 1986, Pub. L. No. 99-514, § 501(a), 100 Stat. 2085, 2233, the rules limit a taxpayer's use of losses generated...

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