Hobby Loss - R/A has dog breeding op on the side

[jcolvin2]

From Whitecavage v. Commissioner, T.C. Memo. 2008-203, an interesting take by Judge Thornton on the business of raising greyhound pups for racing:

Certain aspects of petitioner’s activity, such as feeding,
grooming, and cleaning up after the greyhounds, generally might
not be considered pleasurable, even though they are not so
different from the duties of any pet owner. Ultimately, however,
it seems to us that petitioner’s activity of breeding greyhounds
for racing, although conducted by petitioner in a seemingly
inhumane manner (for many years keeping numerous dogs confined in
crates in his Yuma, Arizona, garage, while he worked a full-time
job at the IRS, sending the pups off to “training” that almost a
fourth of them would not survive, and ultimately casting off most
of the others for possible adoption or destruction)6 involved
recreational elements as are common to other forms of
recreational gambling, with those elements being enhanced by such
sense of sport or gamesmanship as might derive from having one’s
own dogs in the races. This factor weighs against petitioner.

6 In making these observations, we intend no inference as to
any finding of criminal liability of petitioner, an issue which
is beyond the purview of this Court.

[jkeeb]

The court missed a great opportunity to say the famous: "Well, that dog won't hunt."

[Mr. Mephistopheles]

He ran a seedy puppy mill, no better than the *ss-clowns that breed pit bulls for dog fighting, or the puppy mills that turn out damaged animals for pet stores.

Spay and neuter your pets and adopt a pet from your local pound or animal shelter.

Don't forget reputable animal rescue groups. Many of them are breed oriented and are a wonderful way for people to adopt the breed of dog that they want without perpetuating puppy mills and disreputable breeders.

EDIT: You will never find a more loyal pet than one that you rescued be it a stray, from the pound, etc.