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COE v. COMMISSIONER

Docket No. 1289-72.

33 T.C.M. 592 (1974)

T.C. Memo. 1974-129

James and Francia Coe v. Commissioner.

United States Tax Court.

Filed May 15, 1974.

Attorney(s) appearing for the Case

Towner Leeper, 700 ABC Bldg., El Paso, Tex., for the petitioners. Thomas J. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent has determined deficiencies in the Federal income taxes of petitioners for the designated years in the following amounts:

  Year                    Deficiency

  1968 .................. $5,891.63
  1969 ..................  5,403.00
  19701 ............  4,460.92

The issues presented for decision are (1) whether the horse activities conducted...

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