Keanini v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• explaining that the factors are in large part a synthesis of prior case law
• stating taxpayer’s “actual and honest objective of making a profit” is a fact to be resolved and “more weight is accorded to objective facts than to the taxpayer’s mere statement of intent”
• dog grooming and kennel operations treated as one activity because of close organizational and economic relationship

Source: CourtListener parenthetical corpus (CC0).

Cited by

1 case in this archive cites this case.

• Sim-Air, USA, Ltd. v. Commissioner
  U.S. Tax Court· 1992-02-24· cited 16×

Cites

6 cases in this archive are cited by this case.

• Dreicer v. Commissioner
  U.S. Tax Court· 1982-04-19· cited 786×
• Golanty v. Commissioner
  U.S. Tax Court· 1979-06-05· cited 687×
• Abramson v. Commissioner
  U.S. Tax Court· 1986-03-12· cited 223×
• Benz v. Commissioner
  U.S. Tax Court· 1974-12-17· cited 167×
• Lemmen v. Commissioner
  U.S. Tax Court· 1981-12-23· cited 155×
• Sabelis v. Commissioner
  U.S. Tax Court· 1962-03-09· cited 57×