Which of the following is a fact that would lend itself to a determination that an activity was a hobby? (a) Underpayment of employment taxes due on farm laborers. (b) The taxpayer has many years of experience in the area, and operates in a businesslike manner. (c) The taxpayer truly enjoys the activity. (d) All of these would lend themselves to a determination that an activity was a hobby.

Which of the following is a fact that would lend itself to a determination that an activity was a hobby? (a) Underpayment of employment taxes due on farm laborers. (b) The taxpayer has many years of experience in the area, and operates in a businesslike manner. (c) The taxpayer truly enjoys the activity. (d) All of these would lend themselves to a determination that an activity was a hobby.