(petitioner is self-taught bowler that claimed loss deductions from bowling activity he claimed constituted a trade or business; for year at issue, petitioner employed by postal service and had wage income, but only expenses from bowling activity; return preparer refused to sign return for fear of audit; petitioner kept no records and relied solely on bank statements; court determined that losses were hobby losses deductible only as miscellaneous itemized deductions to the extent petitioner had income; petitioner satisfied none of factors for establishing profit motive and court determined that petitioner did not engage in bowling activity with profit intent; court also determined, in any event, that losses not substantiated sufficiently to deduct in any event; 20 percent accuracy-related penalty imposed).