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VALLETTE v. COMMISSIONER

Docket No. 3380-94.

71 T.C.M. 3198 (1996)

T.C. Memo. 1996-285

James C. Vallette and Arleen R. Vallette v. Commissioner.

United States Tax Court.

Filed June 20, 1996.

Attorney(s) appearing for the Case

James Alvin Watson, Lake Charles, La., for the petitioners. Emile L. Hebert III, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

James C. Vallette and Arleen R. Vallette petitioned the Court to redetermine respondent's determination of deficiencies in their 1989 and 1990 Federal income taxes. Respondent determined an $18,990 deficiency for 1989 and a $14,840 deficiency for 1990. Following concessions by the parties, we must decide whether petitioners operated a cattle breeding activity with the requisite profit objective within...

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