Kenneth J. Nissley and Terri C. Connor Nissley - Page 19

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                  Finally, this Court has observed that “there are significant                         
            elements of personal pleasure attached to the activities of an                             
            Amway distributorship” and that “an Amway distributorship                                  
            presents taxpayers with opportunities to generate business                                 
            deductions for essentially personal expenditures.”  Brennan v.                             
            Commissioner, T.C. Memo. 1997-60; see also sec. 1.183-2(b)(9),                             
            Income Tax Regs.; cf. sec. 1.183-2(b)(8), Income Tax Regs.,                                
            regarding the reference to “personal or recreational elements”                             
            quoted above.                                                                              
                  In the present case, the personal dimensions of petitioners’                         
            Amway activity indicate that such activity was not engaged in for                          
            profit.  The fact that petitioners have “no intentions of getting                          
            out of * * * Amway” underscores this conclusion.6                                          
                  The record suggests that petitioners enjoy the same                                  
            congenial sense of family and the same gratifying motivational                             
            feeling from participating in their Amway activity as do many                              
            other individuals who remain committed to Amway.  The record also                          
            suggests that Amway constitutes an important part of petitioners’                          
            social life.                                                                               
                  In addition, during the years in issue, petitioners attended                         
            Amway conventions and seminars on a regular basis in cities such                           

            6  Moreover, a taxpayer who intends to pursue an activity                                  
            “no matter what” cannot be said to pursue the activity in a                                
            businesslike manner.  Sec. 1.183-2(b)(1), Income Tax Regs.,                                
            discussed supra.                                                                           

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