1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 91 T.C.M.
  5. 91 T.C.M. 684 (2006)
 

GILES v. COMMISSIONER

Dkt. No. 16640-03.

91 T.C.M. 684 (2006)

T.C. Memo. 2006-15

Elizabeth Giles v. Commissioner.

United States Tax Court.

January 31, 2006.

Attorney(s) appearing for the Case

B. Paul Husband, for petitioner.

Michael W. Berwind, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge:

Respondent determined deficiencies of $7,117, $5,470, and $6,793 and accuracy-related penalties under section 6662(a) for 1999, 2000, and 2001, respectively (years in issue).1 After concessions,2 the issues for decision are:

(1) Whether petitioner's horse activity was an activity engaged in for profit within the meaning of section 183...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases