Summary
finding that keeping pedigree, show, breeding, and veterinary records is as consistent with a hobby as with a business, particularly where the taxpayers did not prepare basic financial records such as profit and loss statements or balance sheets
Summary of this case from Price v. Comm'rOpinion
Editorial Note:
This opinion is published in the Federal reporter in a table titled §Table of decisions without reported opinions§. These decisions do not meet the specific criteria for publication and these decisions cannot be cited unless being used for res judicata or collateral estoppel. (Ninth Circuit Rules, Rule 36-3,28 U.S.C.A.)
C.D.Cal.
AFFIRMED