Campbell v. Comr., T.C. Memo. 2011-42

(petitioners did not conduct Amway distributorship with requisite profit intent based on analysis of all nine factors, thus deductions from activity limited by I.R.C. Sec. 183; substantiation of some business expenses insufficient; petitioners not entitled to claimed Schedule E rental expense deductions due to lack of evidence to substantiate the deductions; additional penalty for failure to timely file applied).