seems it would come down to intent and the money involved.
if your tax return showed that you had say $40,000 in income from a job, and you 'made' another $1000 buying and selling guns, then as a percentage, the 'gun income' is a very small percentage of your overall income.
but if your 'gun income' is a larger %, say 50%, and you did that for several years running (just one year you could argue that you were thinning things out), then your activity becomes harder to justify.
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