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Petitioner often spent 6 hours a day with her horse
activity. Petitioner argues that the activity does not have
substantial personal or recreational aspects. Petitioner places
heavy emphasis on the time spent feeding and watering her horses
and cleaning stalls.
Petitioner asserts that her horse activity did not have any
personal or recreational aspects. While the Court recognizes
that feeding and watering her horses and cleaning stalls may not
be enjoyable activities, unpleasant tasks associated with caring
for horses are required regardless of whether the activity is
pursued as a hobby or a business. See Sullivan v. Commissioner,
supra. Petitioner has ridden and shown horses since she was a
child. Though she does not ride in parades or attend social or
charity functions, petitioner certainly derives some personal
pleasure from riding and showing her horses. However, personal
pleasure derived from an activity will not turn a business into a
hobby. Jackson v. Commissioner, 59 T.C. 312, 317 (1972); see
also McKeever v. Commissioner, T.C. Memo. 2000-288.
Petitioner spends a significant amount of time with her
horse activity. Nevertheless, because the horse activity has
significant personal and recreational components, this factor is
neutral.
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