Schirmer v. Commissioner
United States Tax Court
Petitioners owned farmland but did not plant crops or raise cattle thereon, and did not lease the land to others. Petitioners claimed depreciation and other deductions with respect to the farmland and improvements thereto. Respondent disallowed the deductions and determined additions to tax under secs. 6661(a), 6653(a)(1) and 6653(a)(2), I.R.C. 1954. Held, petitioners' farming activity was an activity not engaged in for profit.
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Petitioners owned farmland but did not plant crops or raise cattle thereon, and did not lease the land to others. Petitioners claimed depreciation and other deductions with respect to the farmland and improvements thereto. Respondent disallowed the deductions and determined additions to tax under secs. 6661(a), 6653(a)(1) and 6653(a)(2), I.R.C. 1954. Held, petitioners' farming activity was an activity not engaged in for profit. Held, further, petitioner Dolphus E. Schirmer is liable for the addition to tax under sec. 6661(a). Held, further, petitioners are liable for the addition to tax under…
1Opinion of the Court
Fay, Judge:
Respondent determined deficiencies in, and additions to, petitioners’ Federal income tax as follows:
_Additions to tax_
Sec. Sec. Sec.
Petitioner Year Deficiency 6661(a) 6653(a)(1) 6653(a)(2)
Dolphus E. and
Mary J. Schirmer 1981 $11,157.00 0 $7,657.85 (1)
Dolphus E. Schirmer (only) 1982 19,527.17 $1,952.72 976.35 (1)
1983 16,940.29 1,694.03 847.01 (1)
After concessions, the issues are (1) whether petitioners’ activity with respect to a farm is an activity engaged in for profit, (2) whether petitioner Dolphus E. Schirmer is liable for the addition to tax under section 6661(a),1 and (3)…
2Cases cited8 opinions
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Enoch v. CommissionerUnited States Tax Court · 1972
- Engdahl v. CommissionerUnited States Tax Court · 1979
- Allen v. CommissionerUnited States Tax Court · 1979
3 more not listed; retrieve them via the Exa API.
3Cited by109 opinions
- Antonides v. CommissionerUnited States Tax Court · 1988
- Anthony J. Accardo and Clarice Accardo v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991
- William D. Little v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1997
- Lawinger v. Comm'rUnited States Tax Court · 1994
- Burwell v. CommissionerUnited States Tax Court · 1987
104 more not listed; retrieve them via the Exa API.