Taxpayer was employed by NASA in their space station program where he became interested in the development of various technologies related to exploring the planet Mars. He started a company through which he submitted funding proposals to NASA for research grants, submitted research documents to scientific publications, and applied for patents. The company never reported income, but taxpayer claimed travel expenses and continuing education expenses on Sch. C for attendance at space conferences. After reviewing the nine factors for determining a profit objective under Reg. 1.183-2(b) , the Tax Court found that only one factor (expertise of the taxpayer) supported a profit motive, and the Sch. C deductions were not allowed. Donald Barker , TC Memo 2012-77 (Tax Ct.).