Abstract This study employs multiple discriminant analysis to investigate Tax Court decisions that examine whether farming activities are pursued with an intent to make a profit. The population of 151 cases heard in the Tax Court through 1980 was used to develop linear discriminant models for three separate time periods. A number of techniques not previously used in studies of this nature were employed to comprehend more fully the nature of judicial decision-making in this area. The results indicate that some shift in the variables considered important by the judiciary took place over time. In recent years, the Tax Court has begun emphasizing a number of variables specified within the regulations.
Burns et al. (Thu,) studied this question.
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