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EVANS v. COMMISSIONER

Docket No. 23227-86.

55 T.C.M. 862 (1988)

T.C. Memo. 1988-216

Robert E. Evans v. Commissioner.

United States Tax Court.

Filed May 16, 1988.

Attorney(s) appearing for the Case

Robert E. Evans, pro se. Steven Staker, for the respondent.

Memorandum Findings of Fact and Opinion

NAMEROFF, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986.1

Respondent determined a deficiency in income tax for the taxable year 1983 in the amount of $6,531.00. The issues for decision are: (1) whether petitioner's car racing activity was engaged in for...

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