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DENNIS L. v. COMMISSIONER

Dkt. No. 18246-04.

94 T.C.M. 461 (2007)

T.C. Memo. 2007-340

Dennis L. and Margaret J. Knudsen v. Commissioner.

United States Tax Court.

Filed November 15, 2007.

Attorney(s) appearing for the Case

Jack D. Flesher and Brian A. Turney, for petitioners.

Ann L. Darnold, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge:

Respondent determined deficiencies with respect to petitioners' Federal income tax of $183,774 for 2000 and $197,473 for 2001. The issues for decision are:

(1) Whether petitioners' exotic animal breeding activity for 2000 and 2001 constituted an activity engaged in for profit within the meaning of section 183;1 and

(2) if petitioners were engaged in an activity...

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