Pelle Karlsson and EvelynT. Karlsson - Page 28

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            related tax deductions are disallowed under section 183 for lack                          
            of profit objective.  Rybak v. Commissioner, 91 T.C. 524, 568                             
            (1988); sec. 301.6621-2T, A-4(1), Temporary Proced. & Admin.                              
            Regs., 49 Fed. Reg. 50392 (Dec. 28, 1984).  In light of our                               
            findings as to the lack of profit objective, petitioners are                              
            liable for increased interest under section 6621(c).                                      
                  For the reasons stated,                                                             

                                                            Appropriate orders and                    
                                                      decisions will be entered.                      

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