1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 38 T.C.M.
  5. 38 T.C.M. 1054 (1979)
 

CASIDA v. COMMISSIONER

Docket No. 3690-77.

38 T.C.M. 1054 (1979)

T.C. Memo. 1979-267

Donald J. Casida and Gloria M. Fantozzi, formerly known as Gloria M. Casida v. Commissioner.

United States Tax Court.

Filed July 17, 1979.

Attorney(s) appearing for the Case

David L. Shaw, 777 High St., Eugene, Ore., for the petitioners. Jan R. Pierce, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined deficiencies of $2,252.34 and $3,539.71 in petitioners' Federal income tax for taxable years 1972 and 1973, respectively. After concessions, the sole issue is whether petitioner Donald J. Casida's drag racing was an "activity * * * not engaged in for profit" within the meaning of section 183(a).1

Findings of Fact

Some of the facts have...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases