Miller v. Commissioner of Internal Revenue

McAllister, circuit judge.

Petitioner, Sam H. Miller, appeals ‘from a decision of the Tax Court holding that he and his wife were not partners in a 'business enterprise so as to be recognized as such for income tax purposes; that they weré not equal partners with certain trusts, claimed to be partnership interests, established for their children; and that pétitioner was not entitled to a deduction for a loss on a pedigree dog purchased and used for breeding purposes.

The factual background of the case is. as follows: Petitioner and his wife, Florence R. Miller, were married June 26, 1929, and…