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Degree of Benefit of Losses
The economic status of the taxpayer enters in here. The more you have income
from other sources besides the hobby type activity, and the more you benefit
from the losses tax wise, the more it may be challenged. If you are driving
the bulk of your income from the activity, or if the losses are not saving
you much in tax, it becomes more of a moot issue to challenge.
Please contact Topolinski & Associates regarding more information
on this topic.