1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 52 T.C.M.
  5. 52 T.C.M. 1535 (1987)
 

CONOVER v. COMMISSIONER

Docket No. 34096-85.

52 T.C.M. 1535 (1987)

T.C. Memo. 1987-60

Emory Keith Conover and Judy Ann Conover v. Commissioner.

United States Tax Court.

Filed January 27, 1987.

Attorney(s) appearing for the Case

Emory Keith Conover and Judy Ann Conover, pro se. Phoebe L. Tang, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $3,534 in petitioners' Federal income taxes for 1980 and an addition to tax of $1,767 under section 6653(b).1 After concession of the addition to tax by petitioners, the issue for determination is whether petitioners may deduct losses incurred in a midget auto racing activity.

Findings of Fact

Some of the facts have been...

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