Tax Court Denies Amway Losses - Again

It's been a while since I've seen a Tax Court decision about Amway losses.   Several years ago I did a study of all Amway cases.  The taxpayers almost always lost and generally for the same reasons.  The case of Samer and Mariana Mikhail, decided this month, does not break any new ground.  The taxpayers were representing themselves and the stakes were fairly low - deficiency of $8,286 for the year 2009.