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MAGER v. COMMISSIONER

Docket No. 12537-80.

47 T.C.M. 1651 (1984)

T.C. Memo. 1984-211

Howard Mager and Mura Mager v. Commissioner.

United States Tax Court.

Filed April 24, 1984.

Attorney(s) appearing for the Case

James R. Hawkins II and Richard W. Tomeo, 799 Main St., Hartford, Conn., for the petitioners. Joseph Long and Andrew R. Ceccherini, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined deficiencies in the amount of $1,232.49 and $13,375.00 in petitioners' joint 1973 and 1976 Federal income taxes. The issues for determination are whether petitioners' chinchillas breeding activity was engaged in for profit, entitling them to deductions under section 162 and investment tax credit under section 38.1

Some of the facts have been...

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