1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 41 T.C.M.
  5. 41 T.C.M. 253 (1980)
 

COPELAND v. COMMISSIONER

Docket No. 1642-78.

41 T.C.M. 253 (1980)

T.C. Memo. 1980-476

Herbert B. Copeland and Elaine Copeland v. Commissioner.

United States Tax Court.

Filed October 23, 1980.

Attorney(s) appearing for the Case

Theodore W. Hirsh, 10 Light St., Baltimore, Md., James N. Schuth and Harold Altscher, for the petitioners. R. Dale Eggleston, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner, in his statutory notice, determined a deficiency of $1,537 in petitioners' Federal income tax for their taxable year 1975. The issue is whether petitioners' operation of their beach cottage (hereinafter the cottage) for that year was an "activity * * * not engaged in for profit" within the meaning of section 183(a), Internal Revenue Code of 1954.1

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases