EFTA00598102Set 9
2007-12-1731p20,075w
Rhett Rance Smith and Alice Avila Smith, et al. v. Commissioner., U.S. Tax
Court, CCH Dec. 57,202(M), T.C. Memo. 2007-368, 94 . 574, (Dec. 17,
2007)
Rhett Rance ... Durning,
Nicholas J. Richards, Laura Beth Salant, and Chris J. Sheldon, for respondent.
RHETT RANCE SMITH AND ALICE AVILA SMITH, ET AL., ? Petitioners v. COMMISSIONER OF
INTERNAL REVENUE, Respondent.
MEMORANDUM ... profit within
the meaning of section 183(a);
4. whether petitioner Rhett Rance Smith