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WHITENER v. COMMISSIONER

Docket No. 7863-78.

39 T.C.M. 301 (1979)

T.C. Memo. 1979-415

Grady Whitener v. Commissioner.

United States Tax Court.

Filed October 3, 1979.

Attorney(s) appearing for the Case

Grady Whitener, pro se, 3571 Gray St., San Bernardino, Calif. Dennis Brager, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined deficiencies of $1,184 and $1,512.80 in petitioner's Federal income taxes for the years 1974 and 1975, respectively. The only issue for decision is whether the petitioner's stock car racing was an activity not engaged in for profit under the provisions of section 183(a).1

Findings of Fact

Some of the facts have been stipulated and are...

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