Estate of Edward Brockenbrough, Deceased, Sharon Brockenbrough, and Suntrust Bank, Coexecutors, and Sharon Brockenbrough - Page 16

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          involved.  No single factor controls.  Sec. 1.183-2(b), Income              
          Tax Regs.  The burden of proof is on petitioners.  Welch v.                 
          Helvering, 290 U.S. 111, 115 (1933).                                        
               Petitioners offered very little to support their contention            
          that they operated their antique store for profit in 1991 and               
          1992 or any other year.  Mrs. Brockenbrough operated the store,             
          but did not testify, although she was present at trial.  We infer           
          that petitioners have no stronger evidence available to support             
          their position about the store.  Wichita Terminal Elevator Co. v.           
          Commissioner, 6 T.C. 1158 (1946), affd. 162 F.2d 513 (10th Cir.             
          1947).                                                                      
              1.   Manner in Which the Activity is Conducted                         
               Conducting an activity in a manner substantially similar to            
          comparable businesses which are profitable may indicate that a              
          taxpayer conducted the activity for profit.  Engdahl v.                     
          Commissioner, 72 T.C. 659, 666-667 (1979).                                  
               Petitioners offered little evidence about the business                 
          activity of the store.  There is no evidence that petitioners had           
          any business plan for the activity.  Petitioners did not                    
          advertise in 1991 or 1992.  At trial, Mr. Brockenbrough did not             
          know what items petitioners sold or had in inventory during the             
          years in issue, and he admitted that he knew in 1991 that their             
          antique business could never be profitable.  In the years in                
          issue, petitioners opened the store only part time and they left            






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