The showing of a sizeable time commitment and the requisite effort on the part of the taxpayer also goes a long way to increasing one's credibility. The more time devoted to the business the more likely that the taxpayer will prevail. This is a logical and fair result. In cases in which the taxpayer has a prior track record in the actual business or in a similar business, the courts tend to come down on the side of the taxpayer. A taxpayer can rest on his prior laurels by demonstrating success in similar past activities.
Past success is a good prognosticator of future success.
Equally important is the expertise of the taxpayer in the chosen endeavor. A neophyte can prevail but it is necessary to demonstrate adequate preparation prior to commencing operations. The lack of a past track record is certainly an obstacle that must be overcome. Employing experts, consulting with experts, demonstrating reliance on the experts' advice and showing that the expert's advice was followed in the business's operations will go a long way towards convincing a court that profit motive was, indeed, the dominant motive when beginning the business. Lay the proper groundwork before embarking on a business.