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GERRES v. COMMISSIONER

Docket No. 8095-83.

52 T.C.M. 1119 (1986)

T.C. Memo. 1986-573

Thomas E. Gerres and Barbara E. Gerres v. Commissioner.

United States Tax Court.

Filed December 2, 1986.

Attorney(s) appearing for the Case

RuthAnne Tarletz, for the petitioners. Patricia Beary, for the respondent.

Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined a deficiency in petitioners' 1981 Federal income tax in the amount of $5,827.00. After concessions, the issues for decision are: (1) whether petitioners are entitled to a charitable contribution deduction pursuant to section 1701 for payments to the Universal Life Church; (2) whether petitioners' cattle farm was an activity not engaged in for profit pursuant...

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