Benz v. Commissioner
United States Tax Court
Held, petitioner was not in the business of raising, training, and breeding German shorthaired pointers and consequently his losses were not deductible.
1Opinion of the Court
Irwin, Judge:
Respondent determined deficiencies in petitioners’ income tax for the taxable years 1968, 1969, and 1970 in the respective amounts of $4,865.20, $1,728.15, and $2,054.55.
Certain concessions having been made by petitioners, the only issue remaining for decision is whether losses sustained in raising, training, and breeding dogs are deductible as losses from a venture carried on for profit.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
Francis X. and Irene Benz, husband and wife, filed joint Federal income tax returns for the calendar years 1968,…
2Cases cited3 opinions
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Sabelis v. CommissionerUnited States Tax Court · 1962
- Loy D. Mercer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1967
3Cited by156 opinions
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Engdahl v. CommissionerUnited States Tax Court · 1979
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
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