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Another "In furtherance of a business" question


Lindenberg

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I know the "In furtherance of a business" has been discussed on about every LSA forum on the web but I haven't ran across this situation yet.

 

Here is an hypothetical situation...

 

Bill, fake name, flies his LSA and takes a picture of a mountains. Photography is Bill's hobby. Later Bill uploads some photos he took to a stock photo site and one of the photos is the mountain photo taken from the airplane. Months go buy and then someone downloads the picture and Bill get $1 for it.

 

Is this breaking the "In furtherance of a business" rule? Bill is not running a photography business for profit, just for fun and there wasn't a paying customer for the flight. The IRS has a clear line drawn between a hobby and a business and what Bill is doing is a hobby.

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