The taxpayer took a four-month leave from his full-time marketing job to travel to different countries, take photographs, and journal his experiences to be used in a self-published book about his travels and the planning and execution involved. The Tax Court denied taxpayer's Schedule C losses from travel, meals and telephone expenses because he failed to show that his efforts were for the purposes of producing income and a livelihood. Even if writing is not the sole activity of an individual, it can qualify as a trade or business when there is some conscientious intent to produce income. Michael Oros , TC Memo 2012-4 (Tax Ct.).
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