Westbrook v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that the lack of a personal or recreational purpose had been “outweighed by other facts establishing the lack of a profit motive”
• stating that in order to claim a deduction under section 162, the primary purpose for engaging in the activity must be to earn a profit
• applying this factor against the taxpayers, despite their consultation of experts in the industry’s scientific and technical aspects, based on the failure to “seek expert advice regarding the economic or business aspects”
• “[A] balancing of the nine factors and any other relevant consideration is the proper method for determining whether a profit motive exists.”

Source: CourtListener parenthetical corpus (CC0).