- 7 -
the activity. These factors are not merely a counting device
where the number of factors for or against the taxpayer is
determinative, but rather all facts and circumstances must be
taken into account, and more weight may be given to some factors
than to others. Cf. Dunn v. Commissioner, 70 T.C. 715, 720
(1978), affd. 615 F.2d 578 (2d Cir. 1980). Not all factors are
applicable in every case, and no one factor is controlling.
Abramson v. Commissioner, 86 T.C. 360, 371 (1986); Allen v.
Commissioner, 72 T.C. 28, 34 (1979); sec. 1.183-2(b), Income Tax.
Regs.
Petitioner has been playing golf since he was 13 years old
and clearly gains personal pleasure in the game. While
petitioner participated in numerous tournaments as an amateur
golfer, with some success, prior to engaging in his golfing
activity in 1991, he never worked in any capacity as a
professional golfer. Petitioner appears to have spent a
significant amount of time and effort in carrying on his golfing
activity. However, this time and effort has been without much
success both from a professional and a financial standpoint. To
date, petitioner has failed to qualify to participate in any PGA
sponsored tournament. Despite his lack of success in qualifying
for any tournament, petitioner has only taken four golf lessons
to improve his skills since engaging in the activity.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011