The tax office is chasing some bloke who operates a gambling ring of mathematicians who use computers to figure odds and place bets world wide. They are doing ok, 35 million dollars worth of ok. The tax golum reckons it is a business. I guess they know what they are doing and it might be under that dreaded tax regulation whose number I forget where thy can chase anybody. But I hope they have thought it through, if it is a business that also means treating losses in respect of earning income so that could be dodgy. But I suppose the whole complicated tax act is a playground for clever lawyers.