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ARCHER v. COMMISSIONER

Docket No. 15672-84.

53 T.C.M. 45 (1987)

T.C. Memo. 1987-70

George R. Archer and Sarah A. Archer v. Commissioner.

United States Tax Court.

Filed February 5, 1987.

Attorney(s) appearing for the Case

Anne M. McKinney, Lenoir City, Tenn., for the petitioners. Vallie C. Brooks and Howard P. Levine, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

Tax Year Ended                Deficiency

December 31, 1980 ........... $8,836.10
December 31, 1981 ...........  8,984.55

After concessions, the sole issue remaining for decision is whether petitioners' farming activity constituted...

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