Re: Filing as a \"pro\" - minimum number of hours required?
The best case for working and being a professional poker player at the same time would probably be Tschetschot (TC Memo 2007-38). Mrs. Tschetschot had a full-time job that paid $49k and played in nine "poker series" tournaments. She won $13k playing poker and had losses and expenses in excess of that amount. The Court deemed her to be a professional despite the time and money difference between her poker income and regular job.
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