IMHO, much like robbing a bank, my safe place is not being acquitted after the trial (i.e., passing an IRS audit without penalty) but not being questioned at all.

Some sanity to that. I am going to talk to my tax lady. She used to do audits for the IRS and is well educated on what they look for and if I have a legitimate write-off. If she's on board I may take a chance. If not then I'll do what I've been doing for years...not writing anything off.

Bob, you can always write off expenses up to the amount of your winnings without having a business. Talk to your tax person about it but it should work just the same as the IRS rules on gambling:

https://www.irs.gov/taxtopics/tc419.html

IRS publication 535 chapter 1 spells it out. https://www.irs.gov/publications/p535/

If anyone can do it I think RobR can. Your cars are always contenders.

Thanks. The new one should be our best yet.