SKOLNICK v. COMMISSIONER OF INTERNAL REVENUE

Docket Nos. 24649-16, 24650-16, 24980-16.

T.C. Memo. 2021-139

MITCHEL SKOLNICK AND LESLIE SKOLNICK, ET AL., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed December 16, 2021.



MEMORANDUM FINDINGS OF FACT AND OPINION

These cases were tried at a special session of the Court in Philadelphia, Pennsylvania, over five days. The main issue for decision is whether petitioners' horse activity, undertaken through Bluestone Fauns, LLC (Bluestone or Bluestone Farms), was an activity not engaged in for profit...

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