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Tax Lawyer, Vol. 62, No. 1 NOTE 297297NOTEThe Amount of Trading that Makes a “Trade or Business” in Cameron v. CommissionerIn Cameron v. Commissioner, the Tax Court found that a taxpayer’s online trading activities did not rise to the level of a “trade or business.”1 The court stated that, as a threshold matter, an individual who manages his own investmeen securities is just an investor, “regardless of the extent and scope of such activity,” and is not engaged in the “trade or business” of being...