JUZA v. COMMISSIONER

Docket No. 19251-80.

46 T.C.M. 12 (1983)

T.C. Memo. 1983-239

Kenneth J. Juza and M. Eleanor Juza v. Commissioner.

United States Tax Court.

Filed May 2, 1983.


Attorney(s) appearing for the Case

Kenneth J. Juza, pro se, Eau Claire, Wis. Jeffrey D. Lerner, for the respondent.


Memorandum Findings of Facts and Opinion

HAMBLEN, Judge:

Respondent determined deficiences of $239.00 and $200.00, respectively, in petitioners' 1977 and 1978 Federal income tax. The sole issue for decision is whether petitioner Kenneth J. Juza's renovation of certain property constituted an activity engaged in for profit under section 183.1

Findings of Fact

Some of the facts have been stipulated and are found...

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