United States Tax Court February 18, 1987, Docket No. 14790-81. (Detko v. Commissioner)

GEORGE DETKO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Detko v. Commissioner Docket No. 14790-81. United States Tax Court T.C. Memo 1987-99; 1987 Tax Ct. Memo LEXIS 95; 53 T.C.M. (CCH) 186; T.C.M. (RIA) 87099; February 18, 1987. *95 Held: Petitioner established that the use of his fishing boat was primarily for business purposes.