1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 58 T.C.M.
  5. 58 T.C.M. 740 (1989)
 

PIRNIA v. COMMISSIONER

Docket No. 14523-87.

58 T.C.M. 740 (1989)

T.C. Memo. 1989-627

Abdolvahab S. and Jean D. Pirnia v. Commissioner.

United States Tax Court.

Filed November 27, 1989.

Attorney(s) appearing for the Case

Thomas A. Baldwin, 36 E. 4th St., Cincinnati, Ohio, for the petitioners. Jeffrey L. Bassin, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

By notice of deficiency dated February 23, 1987, respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1982 in the amount of $14,747.

After concessions, the remaining issue for decision is whether petitioner Jean D. Pirnia's show horse activity was engaged in for profit during taxable year 1982 within the meaning of section 183(a).1

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases