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STETTNER v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 27557-14.

T.C. Memo. 2017-113

ALLEN T. STETTNER AND JULIE A. STETTNER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed June 14, 2017.

Attorney(s) appearing for the Case

Frank A. DiPietro , and Jonathan M. Hoffmann , (student), for petitioners.

Jeremy J. Eggerth , and John Schmittdiel , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined a deficiency in petitioners' 2011 Federal income tax of $12,705 and an accuracy-related penalty under section 6662(a)1 of $2,541. The issues for decision are: (1) whether petitioners' car racing activity during 2011 constituted an activity...

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