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GREER v. C. I. R.

No. 79-1093.

634 F.2d 1044 (1980)

John L. GREER and Estate of Russell Z. Greer, deceased, John L. Greer, executor, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided November 19, 1980.

As Amended January 23, 1981.

Attorney(s) appearing for the Case

Richard D. Hall, Jr., Booth, Fish, Simpson, Harrison & Hall, Greensboro, N. C., for petitioners-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Tax Div., U. S. Dept. of Justice, Washington, D. C., Richard W. Perkins, Libero Marinelli, Jr., Stuart E. Seigel, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent-appellee.

Before ENGEL, MERRITT and JONES, Circuit Judges.

MERRITT, Circuit Judge.

Taxpayer appeals from a Tax Court determination that his racehorse operation constituted a trade or business of farming within the meaning of § 1251(e)(4) of the Internal Revenue Code.

On October 6, 1978, the Tax Court determined deficiencies of $66,502.41 in appellant's federal income tax for 1970 through 1972. During this period the taxpayer was involved in several corporations which yielded nonfarm income of approximately $580...

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