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does not qualify. Id. at 35. Resolution of the issue of whether
gambling activity constitutes a trade or business requires an
examination of the facts in each case. Id. at 36; Higgins v.
Commissioner, 312 U.S. 212, 217 (1941).
The taxpayer in Groetzinger pursued his gambling activity
full time, attending the racetrack 6 days a week for 48 weeks (or
288 days) during the tax year in question and devoting 60 to 80
hours each week to gambling-related endeavors. He had no
profession or type of employment (other than gambling) during the
48-week period and kept detailed records of his daily winnings
and losses.
Mr. Mohammadpour, in contrast, dedicated approximately 900
hours to his gambling activity in 2003 (or approximately 17 hours
per week on average), which appear to have been distributed over
136 days. Petitioners reported no net income from Mr.
Mohammadpour’s gambling activity on their return for 2001, 2002,
2003 (the year in issue), or 2004 but reported substantial
amounts of wage income and net profit from Mr. Mohammadpour’s
accounting services business over that period. It is evident,
and Mr. Mohammadpour admitted, that petitioners relied on other
sources of income for their livelihood for 2003 as in other
years.6
6Cf. Barrish v. Commissioner, T.C. Memo. 1984-602, in which
the taxpayer, listing his occupation on his returns as
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