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2004; (4) other expenses relating to the Dodge van of $1,800,
$100, $170, and $155 claimed for petitioners’ respective taxable
years 2001 through 2004; (5) bank service charges of $240, $240,
and $262 for petitioners’ respective taxable years 2001 through
2003 and an unidentified amount of bank service charges for their
taxable year 2004; (6) $183, $158,13 and $63 of the total premi-
ums for their homeowner’s insurance policy for petitioners’
respective taxable years 2001 through 2003; and (7) delinquent
New York state sales tax of $1,100 claimed for petitioners’
taxable year 2004.
In order for a taxpayer to be carrying on a trade or busi-
ness within the meaning of section 162(a), the taxpayer must be
involved in the activity with continuity and regularity. Commis-
sioner v. Groetzinger, 480 U.S. 23, 35 (1987). A sporadic
activity will not qualify as carrying on a trade or business for
purposes of section 162(a). Id. In addition, the taxpayer’s
primary purpose for carrying on the activity must be for income
or profit. Id.
On the record before us, we find that petitioners have
failed to carry their burden of establishing that during each of
the years at issue Mr. Agbaniyaka was involved in his claimed
arts and crafts business with continuity and regularity and that
the primary purpose for the activities that he undertook with
13See supra note 12.
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