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DUDDEN v. COMMISSIONER

Docket No. 8463-84.

91 T.C. 642 (1988)

ROGER P. AND MARCIA DUDDEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 14, 1988.

Attorney(s) appearing for the Case

Larry E. McKibben and James L. Goodman, for the petitioners.

Vincent E. Mauer, for the respondent.

HAMBLEN, Judge:

For petitioners' taxable years ended December 31, 1980, and December 31, 1981, respondent determined respective deficiencies in petitioners' Federal income taxes of $3,743 and $1,871. After concessions,1 the primary issue for determination is whether petitioners were correct in not reporting any rental income from their acquisition of livestock which they designated as replacements or additions to their breeding...

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