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Sweetness and Spice Tax Issues for Foodies case: 1) Is the determination of whether the blog is engaged in for-profit made at the partner or

Sweetness and Spice

Tax Issues for Foodies case:

1) Is the determination of whether the blog is engaged in for-profit made at the partner or partnership level? Please cite at least one legal case to support the answer.

2) Is the blog a hobby or trade or business? Please cite the appropriate law or regulation and apply the relevant factors to the case.

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