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HOLLESEN v. COMMISSIONER

Docket No. 8803-76.

38 T.C.M. 1058 (1979)

T.C. Memo. 1979-269

Willie Hollesen and Carolyn Hollesen v. Commissioner.

United States Tax Court.

Filed July 23, 1979.

Attorney(s) appearing for the Case

Noran L. Davis, 1st National Bank Bldg., Council Bluffs, Iowa, for the petitioners. J. Anthony Hoefer, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined the following deficiencies in petitioners' Federal income tax:

                             Additions to Tax
  Year          Deficiency     Sec. 6653(a)

  1973 ......... $1,568.43      $78.42
  1974 ......... $1,541.96      $77.10

The issues for decision are:

(1) Whether petitioners held their motor home primarily for profit and thereby are entitled...

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