[DOWNLOAD] "Faulconer v. Commissioner of Internal Revenue" by United States Court of Appeals for the Fourth Circuit * eBook PDF Kindle ePub Free

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eBook details

• Title: Faulconer v. Commissioner of Internal Revenue
• Author : United States Court of Appeals for the Fourth Circuit
• Release Date : January 20, 1984
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 79 KB

Description

Before WIDENER and HALL, Circuit Judges, and HAYNSWORTH, Senior Circuit Judge WIDENER, Circuit Judge: Hunter and Mary Faulconer (taxpayers) appeal the judgment of the Tax Court, 1983 T.C.M. (P-H) P83,165, 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.

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