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KIMBROUGH v. COMMISSIONER

Docket No. 12435-85.

55 T.C.M. 730 (1988)

T.C. Memo. 1988-185

Donald C. Kimbrough v. Commissioner.

United States Tax Court.

Filed May 2, 1988.

Attorney(s) appearing for the Case

Leonard Murray, Touche Ross & Co., Chicago, Ill., for the petitioner. William Merkle and Luanne S. Dimauro, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined deficiencies in petitioner's 1981 and 1982 Federal income taxes in the amounts of $1,387 and $2,173, respectively. After concessions, the sole issue for our determination is whether petitioner's golfing activity was an "activity not engaged in for profit" within the meaning of section 183.1

Findings of Fact

Some of the facts have been...

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