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HILL v. COMMISSIONER

Docket No. 13567-79.

43 T.C.M. 832 (1982)

T.C. Memo. 1982-143

Merle G. and Barbara D. Hill v. Commissioner.

United States Tax Court.

Filed March 23, 1982.

Attorney(s) appearing for the Case

Merle G. Hill, pro se, Comanche, Okla. Patrick E. McGinnis, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $3,426 in petitioners' Federal income tax for 1977 and an addition to tax under section 6653(a)1 of $171.30.

The issues presented for decision are:

1. Whether the activities of petitioner Merle G. Hill as a lawn mower repairman constituted a trade or business under section...

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