Garcia, Anna I.
(2008)
"Topping v. Commissioner: An Example of How an Equestrian Taxpayer Can Utilize "Single Activity" to Preclude the IRS "Hobby Loss" Challenge,"
Kentucky Journal of Equine, Agriculture, & Natural Resources Law: Vol. 1:
Iss.
1, Article 7.
Available at:
https://uknowledge.uky.edu/kjeanrl/vol1/iss1/7