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BENZ v. COMMISSIONER

Docket Nos. 416-72, 2453-72.

63 T.C. 375 (1974)

FRANCIS X. AND IRENE BENZ, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 17, 1974.

Attorney(s) appearing for the Case

J. Ernest Brophy, for the petitioners.

George W. Connelly, Jr., for the respondent.

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.

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