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BUTLER v. COMMISSIONER

Docket No. 24078-94.

74 T.C.M. 552 (1997)

T.C. Memo. 1997-408

Charles H. Butler and Judith K. Butler v. Commissioner.

United States Tax Court.

Filed September 15, 1997.

Attorney(s) appearing for the Case

Sandra G. Scott and Stephen M. Moskowitz, for the petitioners. Marion T. Robus, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined deficiencies in petitioners' Federal income tax as follows:

Year                            Deficiency

1991 ........................     $ 7,669
1992 ........................      28,678
1993 ........................       1,924

The principal issue presented for our consideration is whether petitioners' operation of a farm was an activity...

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