The petitioner listed his business on his tax return as "World Travel Guide" and showed a net business loss of $39,138. As he traveled, the petitioner blogged about his travels and hoped to profit from income generated via affiliate sales from the blog. When that didn't pan out, the petitioner shifted to writing books about his travels. The IRS disallowed the loss under the hobby loss rules of I.R.C. Sec. 183. The court agreed with the IRS, noting that the petitioner did not maintain books or records, had no written business plan, no estimate as to when his website would be operational or when he would begin to earn money from the activity. Pingel v. Comr., T.C. Sum. Op. 2015-48.