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HURD v. COMMISSIONER

Docket No. 7481-74.

37 T.C.M. 499 (1978)

T.C. Memo. 1978-113

Peter Hurd and Henriette W. Hurd v. Commissioner.

United States Tax Court.

Filed March 22, 1978.

Attorney(s) appearing for the Case

Claude M. Maer, Jr., 500 Equitable Bldg., 730 17th St., P.O. Box 8749, Denver, Colo. and John W. Bassett, for the petitioners. Thomas M. Ingoldsby, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined the following deficiencies in the petitioners' Federal income taxes:

  Year                    Deficiency

  1968 .................. $32,350.69
  1969 ..................  20,451.67
  1970 ..................  29,467.28

The issues remaining for decision are: (1) Whether the petitioners are entitled to deduct losses incurred in operating their ranch...

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