1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 45 T.C.M.
  5. 45 T.C.M. 1333 (1983)
 

MILES v. COMMISSIONER

Docket No. 15930-79.

45 T.C.M. 1333 (1983)

T.C. Memo. 1983-206

Robert J. Miles and Lila I. Miles v. Commissioner.

United States Tax Court.

Filed April 13, 1983.

Attorney(s) appearing for the Case

Dante M. Scaccia, 306 S. Salina St., Syracuse, N.Y., for petitioners. Jerome F. Warner, for respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $1,021 in petitioners' tax for 1976. After concessions, the issue for decision is whether petitioners' chicken farming was an "activity not engaged in for profit" within the meaning of section 183.1

Trial was held in this case on May 26, 1981, before the Honorable Sheldon V. Ekman, who died before entering a decision. Petitioners...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases