- 16 -
We are not persuaded that substantial elements of personal
pleasure and recreation were not present in petitioner's
photography activity. Petitioner had been involved in
photography prior to claiming the activity was a business. She
stated in her opening statement at trial that "photography is as
much a part of me as my eyes, my hands, and my heart". She
further testified that almost everything she does is related to
photography. At trial, petitioner indicated that she had
photographed musicians and their performances most of her life,
that she had had contact with persons in the music industry for a
long period of time, and that she had purchased recordings by the
bands that she photographed. Petitioner appears to have derived
personal pleasure from the contact with the music industry
afforded by her photography activity. We also think it
reasonable to infer that petitioner derived personal satisfaction
from photographing her coworkers, friends, and family at their
weddings, graduations, and other events and that the activity
facilitated petitioner's social activities. While there is no
requirement that profit-oriented work be onerous and unpleasant,
Elliott v. Commissioner, 90 T.C. 960, 973 (1988), affd. without
published opinion 899 F.2d 18 (9th Cir. 1990), an activity
carried on because of the personal satisfaction it affords,
regardless of whether it is profitable, constitutes a hobby and
is treated as such for tax purposes, Bowles v. Commissioner, T.C.
Memo. 1993-222.
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 NextLast modified: May 25, 2011