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WHITNEY AND TARUTIS v. COMMISSIONER

Docket No. 4807-80.

44 T.C.M. 48 (1982)

T.C. Memo. 1982-313

Whitney E. and Eva G. Tarutis v. Commissioner.

United States Tax Court.

Filed June 7, 1982.

Attorney(s) appearing for the Case

Whitney E. Tarutis, pro se. Mark A. Pridgeon, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income taxes of $1,117.00 for 1976 and $4,187.00 for 1977. The issues for decision are: (1) Whether the operation of the petitioners' farm was an "activity * * * not engaged in for profit" within the meaning of section 183(a) of the Internal Revenue Code of 1954;1 and (2) whether the tavern and beauty shop...

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