ROBERT A. v. COMMISSIONER

Docket No. 18999-99.

83 T.C.M. 1062 (2002)

T.C. Memo. 2002-7

Robert A. and Sheila D. Routon v. Commissioner.

United States Tax Court.

Filed January 9, 2002.


Attorney(s) appearing for the Case

B. Paul Husband, for the petitioners.

Daniel J. Parent, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge:

By notice dated September 17, 1999, respondent determined deficiencies of $29,717 and $38,195 relating to petitioners' 1994 and 1995 Federal income taxes, respectively, and a $7,313 section 6651(a)1 addition to tax relating to 1994. The issues for decision are whether petitioners are: (1) Entitled to certain deductions relating to their horse training and breeding activities...

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