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HOUSEHOLDER v. COMMISSIONER OF INTERNAL REVENUE

Docket Nos. 19150-10, 6541-12.

T.C. Memo. 2018-136

SCOTT A. HOUSEHOLDER AND DEBRA A. HOUSEHOLDER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed August 23, 2018.

Attorney(s) appearing for the Case

Kacie N.C. Dillon and Tim Alan Tarter , for petitioners.

Michael R. Harrel , Doreen Marie Susi , John R. Gordon , and Brandon Keim , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

Scott and Debra Householder deducted $1.3 million in losses for amounts they paid to ClassicStar, a horse-leasing operation that turned out to be a scam. They say they should still get the losses because they materially participated in the trade or business of breeding horses. The...

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