Please assist with the following problem.
Dr. Giles is a dentist who deducted losses for her horse breeding activity for 15 years. In 14 of the 15 years, she sustained a loss for tax reporting purposes. As a result of an audit, she took the IRS to task in Tax Court in 2006. She lost her case because she did not satisfactorily demonstrate the activity was a viable business.
What are some of the factors which can be used to convince the IRS that a business has a profit motive and is not a hobby?