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PIERSON v. COMMISSIONER

Docket No. 6684-84.

51 T.C.M. 821 (1986)

T.C. Memo. 1986-143

Raymond L. Pierson and Raemona A. Pierson v. Commissioner.

United States Tax Court.

Filed April 14, 1986.

Attorney(s) appearing for the Case

Raymond L. Pierson and Raemona A. Pierson, pro se. David B. Ferebee, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency in the petitioners' Federal income tax of $15,348.12 for 1981. The issues for decision are whether the petitioners are entitled to deduct certain claimed farm expenses.

Findings of Fact

Some of the facts have been stipulated, and those facts are so found.

The petitioners, Raymond L. and Raemona A. Pierson, husband and wife, were residents...

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