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DELL v. COMMISSIONER

Docket No. 29871-82.

49 T.C.M. 1538 (1985)

T.C. Memo. 1985-246

Samuel R. Dell and Eleanor Dell v. Commissioner.

United States Tax Court.

Filed May 23, 1985.

Attorney(s) appearing for the Case

Gerald W. Dibble and David H. Kernan, for the petitioners. Edward D. Fickess and John D. Steele, Jr., for the respondent.

Supplemental Memorandum Opinion

WHITAKER, Judge:

On October 17, 1984, the Court filed its opinion in this case (T.C. Memo. 1984-556)1 holding that: (1) Petitioners' cattle breeding business from 1973 through May 1978 was engaged in for profit and all losses generated by said business are fully deductible; and, (2) petitioners' cattle breeding activities commencing in June 1978 and continuing...

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