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CRAMER v. COMMISSIONER

Docket No. 8605-99.

80 T.C.M. 114 (2000)

T.C. Memo. 2000-229

Richard E. Cramer v. Commissioner.

United States Tax Court.

Filed July 31, 2000.

Attorney(s) appearing for the Case

Richard E. Cramer, pro se. Fred E. Green, Jr., for the respondent.

MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

Respondent determined a deficiency of $9,366 in Federal income tax and an accuracy-related penalty of $437.20 under section 6662(a) with respect to petitioner's 1996 tax year.1

The issues for decision are: (1) Whether petitioner's show horse activity was an activity not engaged in for profit under section 183, and (2) whether petitioner is liable for the accuracy-related...

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