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HOY v. COMMISSIONER

Docket No. 21588-89.

62 T.C.M. 1298 (1991)

T.C. Memo. 1991-575

Dennis K. Hoy and Beth S. Hoy v. Commissioner.

United States Tax Court.

Filed November 26, 1991.

Attorney(s) appearing for the Case

Kendall O. Schlenker, 500 Marquette Ave., N.W., Albuquerque, N.M., for the petitioners.

Pamelya P. Herndon, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rule 180 et seq.

Respondent determined deficiencies in petitioners' Federal income taxes for 1985 and 1987 in the amounts of $4,202 and $742, respectively.

The issues for decision are: (1) Whether petitioners' activity involving tournament bass fishing and sales of fishing tackle, rods, and lures was an...

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