Month: April 2014

The Trader vs. Investor Hurdle Just Gets Higher

A few months back I wrote about the Nelson case, a Tax Court case dealing with a U.S. individual who claimed she was a “trader” for federal income tax purposes [https://withumonwallstreet.com/2013/12/04/another-investor-in-trader-clothing/]. In that piece I suggested that the trader / investor analysis being utilized by the modern-day Tax Court had […]