Mark to Market
Trader or investor?
February 26, 2014
on Trader or investor?
In two decisions in 2013, Endicott, T.C. Memo. 2013-199, and Nelson, T.C. Memo. 2013-259, the Tax Court maintained a high hurdle that taxpayers must clear to
The Marcum Advisor – March 2011
December 19, 2013
on The Marcum Advisor – March 2011
Taxpayers buying and selling securities for their own account generally will qualify as either an investor or trader for tax purposes. The distinction