FLAUM, Circuit Judge. The respondent determined deficiencies in the taxpayers’ joint federal income tax returns for the years 1978-80. These deficiencies were assessed because the respondent determined that the petitioners’ dog breeding operation was not an activity engaged in for profit under § 183 of the Internal Revenue Code. The respondent therefore determined that some of the…
Read the full opinion (source) ↗
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.