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FISHER v. COMMISSIONER

Docket No. 10273-78.

40 T.C.M. 398 (1980)

T.C. Memo. 1980-183

Floyd E. Fisher and Patricia J. Fisher v. Commissioner.

United States Tax Court.

Filed May 21, 1980.

Attorney(s) appearing for the Case

Floyd E. Fisher and Patricia J. Fisher, pro se. Timothy M. Cotter, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' income tax for the taxable year 1975 in the amount of $2,291.36. A concession having been made by petitioners, the sole issue before us is whether petitioners' farming activity in 1975 constituted a trade or business or an "activity not engaged in for profit," within the meaning of section 183(a).1

Findings of...

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