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of occasional profits, if any, which are earned; (8) the
financial status of the taxpayer; and (9) elements of personal
pleasure or recreation. These factors are not applicable or
appropriate in every case. Abramson v. Commissioner, 86 T.C.
360, 371 (1986).
Petitioner carried on his music activity in a nonbusiness
like manner. Petitioner claimed various expenses including car
and truck expenses, depreciation, and supplies. Petitioner
admitted that he failed to maintain any books or records, or a
separate business bank account. There also is no evidence that
petitioner carried on the activity in a manner similar to other
activities of the same nature which are profitable. Sec. 1.183-
2(b)(1), Income Tax Regs.
Although petitioner testified that he attempted to promote
his music activity by handing out compact discs, on which he was
listed as a contributing guitarist, to some people in the music
industry, petitioner did little else to promote or advertise his
availability as a musician for hire. Indeed, petitioner admitted
that he did not advertise in the local telephone directory,
distribute flyers, or obtain business cards. Petitioner was not
a member of any musicians' union. Petitioner made no reasonable
efforts to gain recognition as a musician playing Christian music
for hire.
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