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FIELDS v. COMMISSIONER

Docket No. 11492-79.

42 T.C.M. 1220 (1981)

T.C. Memo. 1981-550

Alan B. Fields, Jr. and Judith P. Fields v. Commissioner.

United States Tax Court.

Filed September 28, 1981.

Attorney(s) appearing for the Case

Alan B. Fields, Jr., pro se, San Mateo, Fla., J. Michael Melvin, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By notice of deficiency dated May 14, 1979 respondent determined deficiencies in petitioners' Federal income taxes as follows:

  Year                      Deficiency

  1975 ....................   $6,955
  1976 ....................    3,492
  1977 ....................    3,152

After concessions, the sole issue for our decision is whether petitioners' cattle-raising operation...

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