Tax Court Denies Amway Losses Due To Lack Of Profit Motive

I was surprised to see that I haven't written about an Amway case in over two years.  Well, a new one came out this week and James E. Hess, like pretty much every taxpayer who has ever disputed disallowance of Amway losses in Tax Court, lost.   Amway cases are a subset of Section 183 (commonly known as hobby loss) cases.