[Buffalo Head]

I am not familiar with that one, but back in the 1970's the IRS was forced to consider poker a business for tax purposes. One of the big name players was involved. Is anyone familiar with that case?

[Phantom Lord]

That would be Billy Baxter. His basic contention was that poker was his "business" and he should be allowed the filing status of "professional", which would allow him the ability to take deductions for expenses incurred doing business (travel, entry fees, etc...).

He won.