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NICKERSON v. C.I.R.

No. 82-1323.

700 F.2d 402 (1983)

Melvin NICKERSON and Naomi W. Nickerson, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided February 22, 1983.

Attorney(s) appearing for the Case

Edward A. Williams, Williams & Hubbard, Chicago, Ill., for petitioners-appellants.

Melvin Clark, Asst. Atty. Gen., Dept. of Justice, Tax Div., Washington, D.C., for respondent-appellee.

Before PELL and BAUER, Circuit Judges, and TIMBERS, Senior Circuit Judge.

PELL, Circuit Judge.

Petitioners appeal the judgment of the United States Tax Court finding that profit was not their primary goal in owning a dairy farm. Based on this finding the tax court disallowed deductions for losses incurred in renovating the farm. The sole issue presented for our review is whether the tax court's finding regarding petitioners' motivation was clearly erroneous.

I. Facts

Melvin Nickerson (hereinafter referred to as...

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