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LUNDQUIST v. COMMISSIONER

Docket No. 20779-94.

77 T.C.M. 1556 (1999)

T.C. Memo. 1999-83

Courtney Lundquist and Brenda Lundquist v. Commissioner.

United States Tax Court.

Filed March 19, 1999.

Attorney(s) appearing for the Case

Edward DeFranceschi, Boston, Mass., for the petitioners. Paul Colleran and David N. Brodsky, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined deficiencies in petitioners' 1988, 1989, and 1990 Federal income tax as follows:

Year   Deficiency

1988     $26,658
1989      23,869
1990      14,305

The sole issue for decision is whether petitioner operated her horse breeding activity for profit in 1988, 1989, and 1990. We hold that she did not.

References to petitioner are to...

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