Henderson v. Comr., T.C. Memo. 2012-54

(petitioner filed Schedule C claiming $14,027 in expenses, but no income; claimed expenses were for such things as "training costs," "telephone and internet," "dues and subscriptions," but expenses denied because petitioner not engaged in business with requisite profit intent). 

CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.

RSS​ Facebook Twitter