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HENDRICKS v. COMMISSIONER

Docket No. 3042-92.

66 T.C.M. 561 (1993)

T.C. Memo. 1993-396

Daniel E. Hendricks and Barbara E. Hendricks v. Commissioner.

United States Tax Court.

Filed August 30, 1993.

Attorney(s) appearing for the Case

Michael E. Caryl and David A. DeJarnett, 105 W. Burke St., Martinsburg, W. Va., for the petitioners. Aretha Jones and Stephen J. Neubeck, for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

Respondent determined deficiencies in petitioners' Federal income tax of $13,905 for 1987, $13,526 for 1988, and $11,887 for 1989.

The sole issue for decision is whether petitioners operated their farm for profit in 1987, 1988, and 1989. We hold that they did not.

References to petitioner in the singular are to Daniel E. Hendricks. Section references are to the Internal Revenue Code in...

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