T.C. Memo. 2000-109
UNITED STATES TAX COURT
FRED B. AND GEORGIA ELANE BERRY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1119-98. Filed March 29, 2000.
Rufus E. Wolff, for petitioners.
Donald E. Edwards, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined that petitioners have
a $15,570 deficiency in income tax for 1995.
The issue for decision is whether petitioners operated their
farm and horse-breeding activity for profit in 1995. We hold
that they did not.
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