The Tax Court decision in the case of Willam D. Evans had the look of a hobby loss case, which was kind of neat coming on top of a really good horse case. Well, it was about racing – motorcycles not horses – but it was not a hobby loss case. Ever since I showed my utter ignorance of the sport, if you can call it that, of dressage, prematurely calling Mitt Romney’s dancing horse Rafalca out of the Olympics, I get nervous when I encounter a tax case about a sport that I am totally unfamiliar with. Such is the case with motocross racing. According to the infallible source
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