United States Tax Court.
Memorandum Findings of Fact and Opinion
CLAPP, Judge:
Respondent determined a $3,536 deficiency in petitioner's Federal income tax for the taxable year 1985. After respondent's concessions, the only issue is whether petitioner engaged in his motorcycle racing activities for profit within the meaning of section 183.
Findings of Fact
Some of the facts are stipulated and are so found. The stipulation of facts...
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