METZ v. COMMISSIONER OF INTERNAL REVENUE

Docket Nos. 10346-10, 28718-10, 5991-11.

T.C. Memo. 2015-54

HENRY J. METZ AND CHRISTIE M. METZ, Petitioners. v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed March 23, 2015.


Attorney(s) appearing for the Case

Bertram P. Husband , for petitioners.

Mayah Solh-Cade , Jordan Scott Musen , Steven Mitchell Roth , and Michael W. Berwind , for respondent.


MEMORANDUM OPINION AND FINDINGS OF FACT

For over two decades, Henry and Christie Metz have owned an Arabian horse farm known as Silver Maple Farm (SMF). Between 2004 and 2009 — the years at issue — their farm lost millions of dollars. The Commissioner determined that any business that lost this much money couldn...

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