T.C. Memo. 2000-309
UNITED STATES TAX COURT
RODERICK P. STRICKLAND AND LINDA G. STRICKLAND, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2241-99. Filed September 28, 2000.
F. Pen Cosby, for petitioners.
Timothy A. Lohrstorfer, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioners’ Federal income tax of $13,398 for 1995 and $10,687
for 1996.
Petitioners began to breed horses in 1993 and began to board
horses in 1995. The sole issue for decision is whether
petitioners operated their horse breeding and boarding activity
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