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GERMAIN v. COMMISSIONER

Docket No. 57623.

18 T.C.M. 355 (1959)

T.C. Memo. 1959-73

D. Joseph St. Germain and Dorothy H. St. Germain, Husband and Wife v. Commissioner.

United States Tax Court.

Filed April 17, 1959.

Attorney(s) appearing for the Case

James A. Reed, Esq., for the petitioners. Chester M. Howe, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies of $1,717.08 in income tax and of $735.51 in additions to tax under section 294(d)(1)(A), I. R. C. 1939, for 1951. By amended answer respondent claimed a deficiency of $490.34 in addition to tax under section 294(d)(2), I. R. C. 1939, for the same year.

The issues are (1) whether petitioners operated a farm as a trade or business in 1951 within the meaning of...

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