Christopher Joseph Bush and Robin Leigh Pickering - Page 13

                                       - 13 -                                         
          possibility constitutes the greater motivation for the activity.            
          Stasewich v. Commissioner, T.C. Memo. 2001-30 (quoting Burger v.            
          Commissioner, T.C. Memo. 1985-523, affd. 809 F.2d 355 (7th Cir.             
               Petitioner’s testimony throughout trial consistently refers            
          to the pride instilled in him by Jennifer’s hard work and                   
          success.  He indicated that Jennifer worked especially hard to go           
          to high school, work, and simultaneously attend VSA.  Petitioner            
          was very pleased that all of his stepdaughter’s hard work paid              
          off with a contract with NYTB.  The vast majority of the Schedule           
          C expenses claimed for the year in issue were attributable to               
          Jennifer’s training, attire, and travel for her dance education.            
          This fact, coupled with the factors enumerated above, indicates             
          that petitioner did not engage in this activity out of motivation           
          for profit.  Instead, petitioner’s primary motivation was that of           
          pride and personal gratification.  See Whalley v. Commissioner,             
          T.C. Memo. 1996-533.                                                        
               It is plain to this Court that petitioner’s primary and                
          dominant motivation with respect to expenditures for Jennifer’s             
          ballet training was familial.  The record shows that despite not            
          being an agent or employee of Aspiring Artists, Ms. Pickering               
          paid for some of Jennifer’s dance expenses.  Petitioners wanted             
          what most parents want for their children, for them to be                   
          successful in their chosen careers.  McCarthy v. Commissioner,              

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011