Legal Opinion
Hunter Faulconer, Sr. And Mary T. Faulconer v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided November 20, 1984No. 83-2014PublishedCited by 82 opinions
1Opinion of the Court
WIDENER, Circuit Judge:
Hunter and Mary Faulconer (taxpayers) appeal the judgment of the Tax Court, 1983 T.C.M. (P-H) ¶ 83,165, which disallowed certain tax deductions and credits attributable to their farming activity on the ground that this activity was not engaged in for profit. The Tax Court thus found deficiencies in income taxes due from the taxpayers in the aggregate amount of $60,635.49 for the years 1970, 1972, 1973, and 1975. We reverse.
I
Hunter Faulconer, age 75 at the time of the Tax Court hearing, has operated two farms in Albemarle County, Virginia, since 1950. From the age of 9…
2Cases cited17 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. Parke, Davis & Co.Supreme Court of the United States · 1960
12 more not listed; retrieve them via the Exa API.
3Cited by82 opinions
- James P. Thomas and Mary Lou Thomas v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1986
- Mentavlos v. AndersonCourt of Appeals for the Fourth Circuit · 2001
- Westbrook v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Thomas C. Burger and Marian E. Burger v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- Walter L. Gross, Jr. And Barbara H. Gross (99-2239) Calvin C. Linnemann and Patricia G. Linnemann (99-2257) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2001
77 more not listed; retrieve them via the Exa API.