Kathy A. King - Page 2




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               giving rise to the disallowance of the deduction.  In                  
               this case, the fact giving rise to the disallowance was                
               I’s lack of a profit objective.  R did not establish                   
               that, at the time P signed the return, P had actual                    
               knowledge that I, her spouse, did not have a primary                   
               purpose or objective of making a profit under sec.                     
               183(a), I.R.C., with respect to the activity that                      
               generated the disallowed loss.  Accordingly, P is                      
               entitled to relief from joint liability.                               
                    2.  Held, further, since the activity in question                 
               was attributable solely to I, and there were no other                  
               adjustments in the notice of deficiency, the relief to                 
               P extends to the full amount of the deficiency.                        

               Kathy A. King, pro se.                                                 
               Curtis T. Freeman, pro se.                                             
               James R. Rich, for respondent.                                         

                                       OPINION                                        

               RUWE, Judge:  This case was assigned to Special Trial Judge            
          D. Irvin Couvillion pursuant to section 7443A(b)(3)1 and Rules              
          180, 181, and 182.  The Court agrees with and adopts the opinion            
          of the Special Trial Judge, which is set forth below.                       

                         OPINION OF THE SPECIAL TRIAL JUDGE                           

               COUVILLION, Special Trial Judge:  Respondent determined a              
          deficiency of $7,781 in petitioner’s Federal income tax for 1993.           


               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect for the year at issue.  All             
          Rule references are to the Tax Court Rules of Practice and                  
          Procedure.                                                                  




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