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LORREN v. COMMISSIONER

Docket No. 11329-86.

57 T.C.M. 1121 (1989)

T.C. Memo. 1989-389

Earnie Lorren and Patricia G. Lorren v. Commissioner.

United States Tax Court.

Filed July 31, 1989.

Attorney(s) appearing for the Case

Earnie Lorren and Patricia G. Lorren, pro se. Robert J. Misey, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $3,656 in petitioners' Federal income taxes for 1982. The sole issue for decision is whether petitioners were in a horse boarding business in 1982.

Findings of Fact

Petitioners were residents of Bakersfield, California, at the time they filed their petition. During 1982, Mr. Lorren was employed as an electrician, and Mrs. Lorren was employed as a...

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