HAMBLETON v. COMMISSIONER

Docket No. 8467-77.

43 T.C.M. 1257 (1982)

T.C. Memo. 1982-234

George B.E. Hambleton and Janet F. Hambleton v. Commissioner.

United States Tax Court.

Filed May 3, 1982.


Attorney(s) appearing for the Case

G. Robert Marcus, for the petitioners. Richard J. Sapinski, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioners' Federal income tax as follows:

  Year                Deficiency

  1971 ............... $2,014.00
  1972 ...............  1,646.00
  1973 ...............  4,538.00
  1974 ...............  7,901.00

The principal issue presented for our determination is whether petitioners' operation of a farm was an activity engaged in for...

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