Oros v. Comr., T.C. Memo. 2012-4

(petitioner not in trade or business of being book author for year in issue; no deductions for related expenses under I.R.C. Sec. 162; petitioner was full-time employee of Intel and had no experience writing or publishing books; no book income reported for year in issue; accuracy-related penalty not imposed because petitioner had good faith reliance on tax advisor with 36 years' experience). 

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