RESIDENCE of INDIVIDUALS - UVic LSS

: full-time employee of data company claimed losses of $11,600 from car racing in 74. Amateur since 68-73 but turned professional in 74; owned a trailer, a van and a racing car and went to national racing events across the country; expert witness on car racing noted appellant was a licenced professional auto-racer but also testified that: “I don’t know why they do it. ................
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