Petitioner reported losses each year and never reported any business gross receipts or income.
Petitioner did not consult with any accounting or financial advisers regarding his research and writing activity.
Petitioner asks whether its sales of e-books are subject to sales and use tax.
However, as with the plays, petitioner did not realize any income from the historical studies.
However, petitioner did not realize any income from these plays or any other plays he wrote.
Furthermore, petitioner commingled the financial affairs of his research and writing activity with his personal finances.
In 2000, 2001, and 2002, petitioner executed 313 trades, 172 trades, and 84 trades respectively.
Petitioner failed to provide a business plan that included more than just generalized goals.
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Petitioner did not ride recreationally, and he did not allow others to ride his horses recreationally.
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Petitioner took 11 voyages in 2004 of which 9 originated in or around New York City.
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Petitioner was not compensated by the Church for his shift coordinator or stake scouting coordinator responsibilities.
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The clock started running in 1984 on the 18th birthday of the youngest petitioner.
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In the years leading up to 2004 petitioner encountered a series of unfortunate medical events.
The series of medical events caused a downward financial spiral for both petitioner and intervenor.
Petitioner testified that he was physically and emotionally abused by his ex- wife throughout the marriage.
For 2007 petitioner contends that she spent a total of 1, 790 hours on real estate activities.
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For 2008 petitioner contends that she spent a total of 1, 680.75 hours on real estate activities.
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Petitioner credibly testified that she sent a letter to Northwestern requesting that it cancel her policy.
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Petitioner did not know what Mr. Haggerty did with the rest of his paycheck.
Mr. Schmidt prepared a joint return without asking petitioner how she wished to file.
He occasionally verbally abused petitioner and would get angry if she ever asked about his money.
As it turned out, during 2007 petitioner reached an agreement with the credit card company.
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Petitioner bought and sold the same stock on the same day on only six occasions in 2000.
The number of trades petitioner engaged in during the years 2000, 2001, and 2002 was not substantial.
Petitioner generally did not hold stocks for intervals that demonstrate an intention to profit from day trading.
Petitioner did not present any evidence that she canceled the life insurance policy pursuant to its terms.
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The factual issue in this case is whether petitioner canceled her life insurance policy in January 1988.
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Petitioner received Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Petitioner alleges that he stopped writing plays and started writing historical studies in an attempt to improve profitability.
Petitioner asks whether its receipts from the sale of pattern or project downloads (eProjects) are subject to tax.
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