Amos S. Bumgardner & Ann H. Bumgardner v. Commissioner
United States Tax Court
Where the facts clearly show that the petitioner, a practicing orthodontist, established a dog kennel with the intention of making it a profitable enterprise and that he operated the kennel with the usual techniques associated with a business, held: The dog kennel was a business and the expenses incurred in its operation are deductible under section 23.
1Opinion of the Court
Amos S. Bumgardner and Ann H. Bumgardner v. Commissioner. Amos S. Bumgardner v. Commissioner.
Amos S. Bumgardner & Ann H. Bumgardner v. Commissioner
Docket Nos. 40912, 40913.
United States Tax Court
1954 Tax Ct. Memo LEXIS 305; 13 T.C.M. (CCH) 128; T.C.M. (RIA) 54047;
February 10, 1954
Where the facts clearly show that the petitioner, a practicing orthodontist, established a dog kennel with the intention of making it a profitable enterprise and that he operated the kennel with the usual techniques associated with a business, held: The dog kennel was a business and the expenses incurred in its…
2Cases cited4 opinions
- Wilson v. EisnerCourt of Appeals for the Second Circuit · 1922
- Amory v. CommissionerUnited States Board of Tax Appeals · 1931
- Fisher v. CommissionerUnited States Board of Tax Appeals · 1934
- Curtis v. CommissionerUnited States Board of Tax Appeals · 1933