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tournaments, including Bass and Buddy tournaments and Angler's
Choice tournaments, and some individual tournaments such as the
McDonald's tournaments. Typically, tournament participants had
to be out on the lake by 6 or 7 in the morning and fished until
3:30 in the afternoon. Petitioner owned his own boat for
fishing. Petitioner estimated that he competed in 15 to 20
tournaments in each of the years 1991 and 1992, 10 or 11
tournaments in 1993 and 1994, and about 20 in 1995.
Generally, an entry fee was required in order to participate
in tournaments. The fees charged varied among tournaments, and,
within some tournaments, amateurs and professional paid different
fees.
Petitioner found that the largest constraint on his
participation in tournament fishing was time. Generally, he was
only able to practice and participate in tournaments on the
weekends because he worked full time.
Petitioner retained copies of receipts for his expenditures,
as well as the canceled checks related to tournament fishing, in
envelopes by year. Petitioner also maintained log books. These
books contained information on each of the tournaments in which
petitioner participated, including such information as what he
caught, what he used to catch it, the weather conditions, the
temperature, the lakes fished, and the days on which he fished.
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