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MORKEN v. COMMISSIONER

Docket No. 31377-84.

52 T.C.M. 969 (1986)

T.C. Memo. 1986-535

Charles Morken and Diane Morken v. Commissioner.

United States Tax Court.

Filed November 5, 1986.

Attorney(s) appearing for the Case

Charles Morken, pro se, Mankato, Minn. Gordon L. Gidlund, for the respondent.

Memorandum Opinion

GERBER, Judge:

Respondent determined deficiencies in the Federal income tax of petitioners as follows:

  Year                            Deficiency

  1980 ..........................  $1,017
  1981 ..........................   2,076

After concessions,1 the issue for consideration is whether petitioners' horse activity was "not engaged in for profit" within the meaning...

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