
In Phillips v. Comm’r, T.C. Memo. 2013-215, the Tax Court rejected a taxpayer’s attempt to deduct expenses relating to bowling tournaments. The court noted that, although the taxpayer did win bowling tournaments in 2000 and 2003, by 2008 he had not won a tournament in three years and, despite this long losing streak, the taxpayer had done nothing to change his approach to the game. The fact that the taxpayer did not hire a coach, conduct additional research, or attempt to change his technique indicated to the court that he did not carry on his bowling activities in a businesslike manner. To make matters worse the taxpayer in his testimony could not identify a single tournament in which he had participated in 2008. Does this case mean that if you try hard and lose you can deduct your expenses, but if you lose and don’t really seem to try hard, you cannot deduct your expenses. Perhaps the old phrase “an A for effort applies.” (If you don’t know it, the building pictured is the IRS Headquarters in Washinington)
Category Archives: Politics
Freeport City Council Starts New Year By Approving Rental Housing Computer Program for $11,595 Plus Annual Fee of $1,595 With No Dissenting Votes!
Give the bureaucrats a new program and they will figure out how to spend money. The program already has two employees (half time each) and next they will request new offices to house the program! This is just the start – after that will come a new building devoted entirely to the rental program. Look at Freeport Township – its own building. It’s good to know that Freeport has the unlimited funds to finance such ventures!
First Freeport City Council Meeting for 2014 Rescheduled for Monday, January 13 (Postponed on January 6 due to Extreme Cold) – Deputy Chief Wants to Spend $11,595.00 for a Computer Program for Rental Housing Registration Plus $1,595 Annually for Maintenance Fees!
The meeting will be at 6:00 pm in City Council Chambers at 524 West Stephenson Street, 3rd Floor.
If you have Comcast Cable, go to channel 17 to watch live.
Items of interest:
Resolution to approve spending $32,100 for a preliminary Site Investigation for the Jane Addams Trail.
Request for approval from Deputy Police Chief, James Drehoble, to spend $11,595.00 for a Rental Property Registration and Crime Free housing software from Dynamic Design Software located in Bonita, California. In addition the program has an annual maintenance fee of $1,595.00. Pretty expensive program for a City the size of Freeport. In five years the City will spend almost $20,000 on a computer program for the Rental Program. I guess the City just wants to help a business in California!
For the complete agenda, go to http://www.ci.freeport.il.us/citygovernment/Agendas/A20140113.pdf
Most Area Schools Closed Monday January 6 Due to Extremely Cold Weather Including Freeport and Rockford. First Freeport City Council Meeting for 2014 –
It is scheduled for Monday, January 7 at 6:00 pm in City Council Chambers at 524 West Stephenson Street, 3rd Floor.
If you have Comcast Cable, go to channel 17 to watch live.
One item of interest is a resolution to approve spending $32,100 for a preliminary Site Investigation for the Jane Addams Trail.
For a complete agenda go to http://www.ci.freeport.il.us/citygovernment/Agendas/A20140106.pdf
Last Freeport City Council Meeting of the Year Monday, December 16

The Freeport City Council Meeting will take place on Monday, December 16 at 6:00 pm in
City Council Chambers at 524 West Stephenson Street, 3rd Floor.
If you have Comcast Cable, go to channel 17 to watch live.
Some items of interest on the agenda:
Appointment of James Fox to Airport Commission through November 2018
2nd Reading of City and Library Levy Ordinances
1st Reading of Ordinance for Employment of the following:
Rental Property/Crime Free Housing Specialist
Residential Rental Registration Police Laison
Wonderful – 2 more people to enforce new Rental Registration Ordiance.
Resolution to give Downtown Development Foundation $50,000.
This shows what is important in Freeport. Rental properties and the downtown. Reach your own conclusions!
Approval of bid from GO Escavating, Inc., Freeport to demolish 2 buildings at 212 N. Cherry Avenue and 910 S. Galena Avenue in the amount of $19,500.
For the complete meeting agenda, go to http://www.ci.freeport.il.us/citygovernment/Agendas/A20131216.pdf
Reverse Mortgages – According to Fred Thompson who ran for President Are the Economic Salvation for Senior Citizens!
If Fred Thompson had been elected president, he would have been right at home. American’s economic policies today are like one big reverse mortgage. Mortgage the country’s future so the government can spend and spend with no thought as to the consequences for future generations who will face the burden of paying for all the debt incurred. On AAG’s Reverse Mortgage website you will see Fred Thompson’s face, and the term “A Real Government Insured Financial Solution.” How can incurring more debt be called a real government insured financial solution?
Oh by the way, Fred Thompson ran as a conservative – greed does seem to trump principals in some cases.
Mayor and Council Prepared for Thanksgiving at Last Meeting on November 18 by Stuffing Rental Ordinance Down the Throats of the Citizens of This Community!
Freeport City Council Meeting Monday, December 2, 2013, 6:00 pm
City Council Chambers at 524 West Stephenson Street, 3rd Floor
If you have Comcast Cable, go to channel 17 to watch live.
Hope the Mayor and Council enjoyed their Thanksgiving Holiday. At the last meeting on November 18 the Council passed the Residential Rental Property Ordinance ignoring comments made by citizens of this community and Good Day Illinois. The solution is not more laws, but enforcement of existing laws and establishing priorities. Unfortunately, many of the same people are still in the Gitz adminstration –such as police chief (just now retiring), city attorney, community development director, and public works director – all whom presided over and contributed to the failed policies of the past. Enough said – in fact saying anything is a waste of time.
Some items of interest on the agenda are as follows:
Appointment of Interim Police Chief
1st Reading of Levy Ordinances for City and Library (Fiscal Year May 1, 2013 to April 30, 2014
1st Reading of Ordinance for Variance for Generations Brewing Company LLC to build a Brewery at 1400 S. Adams Avenue, Freeport
For a complete agenda go to http://www.ci.freeport.il.us/citygovernment/Agendas/A20131202.pdf
Enjoy the Last Weekend Before Thanksgiving! FHN Festival of Trees Events Continue
Holiday Movie Series for children on Saturday with the remaining schedule as follows:
All at 10 am at Lindo Theatre, Freeport
Nov. 23 — Labyrinth PG (FREE)
Nov. 30 — Frozen PG ($3.50)
Don’t Miss FHN’s Casino Loyale Holiday Gala on Saturday evening, Nov 23, beginning at 6 pm November 23 at the Freeport Masonic Temple at 305 W. Stephenson Street. Ghe Gala benefits FHN’s Therapy Dog Program and Friends Forever Humane Society! Tickets are $50 each and include an evening of food, drink, dancing, entertainment and more. It’s easy to get tickets online at http://www.fhn.org/FestivalofTrees or by calling toll-free 1-877-6000-FHN (1-877-600-0346) ext. 901.
Community Tree Lighting at 5 pm on Sunday, November 24 – The tree is located on on the Stephenson Street side of FHN Memorial Hospital. There will be refreshments, holiday caroling and special guests!
For a complete listing of Festival of Trees events go to http://www.fhn.org/FestivalofTrees/
Annual Mistletoe Walk in Downtown Freeport, Sunday, November 24 from 12 to 4 pm
There will be carolers, Santa, carriage rides, refreshments, and special sales with stores decorated on the theme of “Sing Me a Christmas Song.” Also, view the entries in the Gingerbread House Contest which are on display at the Freeport Public Library from 1 to 4 pm during the Mistletoe Walk. The entries will also be display at the Library from December 2 through December 20. Vote for the People’s Choice and make bids on your favorites in the silent auction. Also, purchase Downtown Shopping Spree Raffle tickets during the Walk with prizes awarded in Downtown Dollars and proceeds benefitting the Freeport Downtown Development Foundation, the Salvation Army, and the Freeport Area Church Cooperative. If you have questions, call 815.232.9000 or 815.233.0013
Hometown Christmas, Shannon, Illinois – Friday and Saturday, November 22 & 23.
Sponsored by the Shannon Chamber of Commerce. Local Businesses, crafters and bakers welcome you to their open houses. You will find handcrafted treasures, gourmet foods, wines, gifts, baked goodies galore, and much more! Maps of participants are located at First State bank Shannon/Polo/Lake Carroll as well as Casey’s, Blarney Stone and Shannon Cafe; look for the Candy Cane in front of each location. Stop by the fire station both days. They will have over 20 crafters and vendors to meet all your shopping needs. Stop by Friday night for the traditional Lions Club Chili Supper. Kids can visit with Santa, and pet his live reindeer. Lighting of the Christmas tree in the park will be followed by the annual Christmas Lighted Parade. Warm up with some hot chocolate and cookies in the park before, during and after the parade. On Saturday morning, start your shopping adventures with the Firemen’s pancake breakfast at the fire station. For more information contact Amanda Klinefelter at 815.238.3171
November 19, 2013 – 150th Anniversary of the Gettysburg Address
Five months after the battles, President Lincoln wearing his black suit, tall silk hat and white gloves gave a short speech at the dedication of the Soldier’s National Cemetery. Today the speech is referred to as the “Gettysburg Address.”
The picture is part of the Stephenson County Soldiers’ Monument Erected in 1869 in honor of the Ninety-Second Illinois Volunteer Regiment and all other soldiers from Stephenson County who fought for the Union in the Civil War. In order to preserve and repair the monument, the Civil War Monument Fund has been established save the Stephenson County Soldiers’ Monument. Funds are being solicited at his time. For details on how you can help go too http://monumentfund.org/
Freeport City Council Meeting Tonight November 18, Vote on Rental Ordinance Scheduled – And Mr. Gitz – Read My Lips!
If you tried to watch the Freeport City Council meeting on November 4, you discovered that there was no sound. It is sad that the Gitz adminstration and this council cannot even insure that the sound system is working twice a month for council meetings. Remember this is not the first time. Can the Gitz administration and this council be trusted with anything? And don’t foreget the City receives $375,000 in Cable taxes each year paid by the citizens of Freeport. Let’s not offend Comcast. You decide who is to blame. Don’t they test the system prior to each meeting. The answer is obvious.
The Freeport City Council meeting is at 6:00 pm in the City Council Chambers at 524 West Stephenson Street, 3rd Floor. If you have Comcast Cable, go to channel 17 to watch live (hopefuly with sound).
For a complete agenda go to
Some items of interest on the agenda:
2nd reading of Ordinance on Residential Rental Property Regulation – Returned from Committee of Whole on Nov 12 with no changes. Scheduled to be voted upon. Read comments on proposed ordinance in Good Day Illinois on November 4.
Resolution that levy for next year less than 105% of the final preceding year levy.






