"If you are babysitting in your own home whether one related child or several then you *ARE* a business by law. "
LOL I think you are missing the point. Tax court says Grandma sitting with grandchild only doesn't have a profit motive (it doesn't matter that the context of the court case was her receiving childcare assistance - that's irrelevant).
No profit motive = you are *NOT* a business
Anyway i am done arguing. I'll ask a lawyer.
