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HAUN v. COMMISSIONER

Docket No. 2930-97.

76 T.C.M. 582 (1998)

T.C. Memo. 1998-349

Courtney C. Haun and Rebecca F. Haun v. Commissioner.

United States Tax Court.

Filed October 1, 1998.

Attorney(s) appearing for the Case

R. Cody Mayo, Jr., for the petitioners. Emile L. Hebert III and Linda J. Bourquin, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for taxable years 1992 and 1993 in the amounts of $6,233 and $10,353, respectively.

We must decide whether petitioners engaged in their horse activity during 1992 and 1993 with the objective of making a profit within the meaning of section 183.1 We hold that they did not.

FINDINGS OF FACT...

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