Dodds v. Commissioner

RAYMOND DODDS, JR. and EVELYN L. DODDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Dodds v. Commissioner

Docket No. 6599-84.

United States Tax Court

T.C. Memo 1986-174; 1986 Tax Ct. Memo LEXIS 437; 51 T.C.M. (CCH) 950; T.C.M. (RIA) 86174;

April 28, 1986.

Raymond Dodds, Jr., pro se.

Gioele Settembrini, Jr., for the respondent.

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge:* Respondent determined a deficiency in petitioners' Federal income tax for the taxable year ended December 31, 1980, in the amount of $5,502. The sole issue is whether petitioners may claim as a farming…