La Musga v. Commissioner
United States Tax Court
Held, respondent's determination upheld on the ground that P's farming activity was not an activity engaged in for profit pursuant to sec. 183.
1Opinion of the Court
FRANK R. LaMUSGA AND DOROTHEA G. LaMUSGA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
La Musga v. Commissioner
Docket No. 7412-81.
United States Tax Court
T.C. Memo 1982-742; 1982 Tax Ct. Memo LEXIS 4; 45 T.C.M. (CCH) 422; T.C.M. (RIA) 82742;
December 29, 1982.
Held, respondent's determination upheld on the ground that P's farming activity was not an activity engaged in for profit pursuant to sec. 183.
A. H. Michals, for the petitioners.
Dale Newland, for the respondent.
WHITAKER
MEMORANDUM FINDINGS OF FACT AND OPINION
WHITAKER, Judge: Respondent determined deficiencies in petitioners'…
2Cases cited10 opinions
- Golanty v. CommissionerUnited States Tax Court · 1979
- Engdahl v. CommissionerUnited States Tax Court · 1979
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- Benz v. CommissionerUnited States Tax Court · 1974
- Riss v. CommissionerUnited States Tax Court · 1971
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Losantiville Country Club v. Comm'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 2018
- James P. Donoghue & Elaine S. Donoghue v. CommissionerUnited States Tax Court · 2019