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MATHIS v. COMMISSIONER OF INTERNAL REVENUE

Docket Nos. 21704-10, Case No. 24596-11.

T.C. Memo. 2013-294

TRAVIS A. MATHIS AND BETTINA C. JARY-MATHIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed December 30, 2013.

Attorney(s) appearing for the Case

James Frederick Martens, Kelli H. Todd, and Jeffrey S. Taylor, for petitioners.

Roberta L. Shumway and Bryan J. Dotson, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge.

Petitioners owned a cutting horse farm in Florence, Texas. They continued to operate the farm despite sustaining significant losses for each of the 13 years of its existence. Respondent audited petitioners' Forms 1040, U.S. Individual Income Tax Return, for the years 2006 to 2008. Respondent determined petitioners were not operating the farm for profit. Consequently, they issued a notice of deficiency...

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