Robert Bryan Hudnall and Victoria A. - Page 1

                                 T.C. Memo. 1999-326                                   

                               UNITED STATES TAX COURT                                 

            ROBERT BRYAN HUDNALL AND VICTORIA A. HUDNALL, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 8338-97.              Filed September 29, 1999.              

               Robert Bryan Hudnall and Victoria A. Hudnall, pro sese.                 
               Helen F. Rogers, for respondent.                                        

                                  MEMORANDUM OPINION                                   
               DEAN, Special Trial Judge:  Respondent determined a                     
          deficiency in petitioners' Federal income tax of $3,664 for the              
          taxable year 1993.  Unless otherwise indicated, section                      
          references are to the Internal Revenue Code in effect for the                
          year in issue, and all Rule references are to the Tax Court Rules            
          of Practice and Procedure.                                                   
               The issues for decision are:  (1) Whether petitioners'                  
          horse-related activities were engaged in for profit; (2) whether             

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