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ROSEMOND v. COMMISSIONER

Docket No. 27947.

10 T.C.M. 625 (1951)

Leland E. Rosemond v. Commissioner.

United States Tax Court.

Entered June 29, 1951.

Attorney(s) appearing for the Case

David S. Galton, Esq., for the petitioner. Thomas R. Charshee, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This case involves income tax for the calendar year 1946. Deficiency was determined in the amount of $5,831.85. After disposition of one issue by stipulation the remaining issue presented is the deductibility of a loss taken in the operation of a farm, which depends upon whether the farm was a hobby, or operated for profit.

Findings of Fact

The stipulated facts are so found.

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