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WITTSTRUCK v. COMMISSIONER

Docket No. 10719-77.

39 T.C.M. 1168 (1980)

T.C. Memo. 1980-62

James E. and Barbara Wittstruck v. Commissioner.

United States Tax Court.

Filed March 5, 1980.

Attorney(s) appearing for the Case

Duane L. Nelson, 420 Sharp Bldg., Lincoln, Neb., for the petitioners. J. Anthony Hoefer, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

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

   Year              Deficiency

   1974 ..............  $475
   1975 ..............   451

The sole issue to be decided is whether petitioners' ownership of their mobile home at Fairfield Bay, Arkansas, was an activity not engaged in for profit.

Findings of Fact

Petitioners...

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