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Taxation & Estate Planning
: TaxProf BlogHorses and Hobby Losses
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Anna I. Garcia (J.D. 2010, Kentucky) has published Comment. Topping v. Commissioner: An Example of How an Equestrian Taxpayer Can Utilize "Single Activity" to Preclude the IRS "Hobby Loss" Challenge. (Topping v. Comm'r, 93 T.C.M. (CCH) 1120, 2007), 1 Ky. J. Equine, Agri., & Nat. Resources L. 97 (2009). Here...Full post as published by TaxProf Blog on December 06, 2009 (boomark / email).
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