1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 89 T.C.M.
  5. 89 T.C.M. 770 (2005)
 

GILES v. COMMISSIONER

Dkt. No. 10918-02.

89 T.C.M. 770 (2005)

T.C. Memo. 2005-28

Elizabeth Giles v. Commissioner.

United States Tax Court.

February 17, 2005.

Attorney(s) appearing for the Case

Dwight M. Montgomery, Tracie Pham, and B. Paul Husband, for petitioner1;

Michael S. Hensley, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Petitioner petitioned the Court to redetermine deficiencies of $7,191 and $6,040 in her 1997 and 1998 Federal income taxes. Following petitioner's concession as to a procedural matter concerning the notice of deficiency, we are left to decide as to those years whether petitioner's activity of breeding and showing horses (horse activity) was an "activity not engaged in for profit" under section 183.

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