An Analysis of Tax Court Decisions That Assess the Profit Motive of Farming-Oriented Operations.
本研究使用多重判别分析法，分析了1980年前税务法院审理的151起案件，探究法院如何判断农业活动是否以盈利为目的，并发现法院考虑的因素随时间发生了变化。
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.