T.C. Memo. 1998-349
UNITED STATES TAX COURT
COURTNEY C. HAUN AND REBECCA F. HAUN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2930-97. Filed October 1, 1998.
R. Cody Mayo, Jr., for petitioners.
Emile L. Hebert III and Linda J. Bourquin, for 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
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