United States Tax Court January 7, 1969, Docket No. 1294-67. (Currie v. Commissioner)

Robert E. Currie and Mickey Currie v. Commissioner. Currie v. Commissioner Docket No. 1294-67. United States Tax Court T.C. Memo 1969-4; 1969 Tax Ct. Memo LEXIS 293; 28 T.C.M. (CCH) 12; T.C.M. (RIA) 69004; January 7, 1969, filed *293 Facts: Petitioner, a physician, resided on a ten-acre farm on which he raised dogs and ponies, and grew an apple orchard.