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TOPPING v. COMMISSIONER

Dkt. No. 22589-04.

93 T.C.M. 1120 (2007)

T.C. Memo. 2007-92

Tracey L. Topping v. Commissioner.

United States Tax Court.

April 17, 2007.

Attorney(s) appearing for the Case

David D. Aughtry and Hale E. Sheppard, for petitioner.

Travis T. Vance III, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge:

Respondent determined the following deficiencies in petitioner's Federal income tax:

     Year      Deficiency

     1999       $47,425
     2000        91,967
     2001       112,070

After concessions,1 the issues for decision are: (1) Whether petitioner conducts her equestrian and related activities as part of her design business...

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