STANLEY v. COMMISSIONER

Docket No. 11448-78.

40 T.C.M. 516 (1980)

T.C. Memo. 1980-217

Mary L. Stanley and John G. Stanley v. Commissioner.

United States Tax Court.

Filed June 24, 1980.


Attorney(s) appearing for the Case

Michele O. Heffernan, 700 Liberty Bank Bldg., Buffalo, N.Y., for the petitioners. William S. Miller, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies of $4,740 and $4,286 in petitioners' Federal income taxes for the years 1975 and 1976, respectively. Concessions having been made, the issues remaining for decision are:1

(1) whether petitioner Mary L. Stanley's activities with respect to the collection of glass novelties were engaged in for profit, and

(2) if so, whether...

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