Charuka-Justin v. Comr., T.C. Sum. Op. 2013-85

(petitioner owned and operated customs brokerage business along with dog breeding and showing business; dog breeding business showed profit in one of prior 16 years; court determined that dog breeding activity not conducted with profit intent because no changes made to activity to make it profitable and losses from activity offset substantial income from petitioner's other activities; petitioner received substantial pleasure from dog breeding activity).