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Motocross also takes place in sports stadiums and arenas in the form of Supercross and Arenacross. The scaled-down versions of motocross feature shorter, more technical temporary tracks and often attract large crowds.

In the old days, motocross was mostly grasstrack with a few jumps. That style is recreated at AMA Vintage Motorcycle Days. Racers are sure to notice that suspension has come a long way over the past several decades when they climb aboard a vintage motocross machine. Not racing? The motos can easily be viewed by spectators from different spots around the track.

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Motocross racing goes indoors in Arenacross, with tight courses set up inside arenas and other venues across the country. The tighter indoor tracks tend to put a premium on technique and finesse, as well as fitness.

The Supercross Futures AMA National Championship serves as the official advancement platform to Monster Energy AMA Supercross. The AMA Supercross Futures experience is designed to produce a higher-quality, more competitive stadium racing landscape with an advancement path to professional AMA Supercross competition.

Motorsports racing is inherently dangerous. There is always a risk of serious injury. Riders should not participate in events or ride unless they have adequate medical insurance to cover a catastrophic injury. Riders and/or their guardians are solely responsible for using adequate equipment. Ride at your own risk.

Whether you already own a bike or plan on buying a new/used bike you will still have to find a dealer to get parts and service as well as additional advice on getting started. A local motorcycle dealer is a great source to find AMA racing events near you.

There is a simple rule in motorsport racing: Dress for the crash, not for the ride. Crashes happen. The more gear you have on, the more likely if an accident happens you go home sore then something serious. In the past decade, the technology in motocross safety gear has grown significantly, allowing racers to feel more comfortable and have more fun.

Motocross racing is a great sport. It teaches discipline, maturity, the importance of preparation, goal setting and the satisfaction that comes from reaching your goals as well as dealing with the disappointment of working hard but coming up short. Motocross differs from a lot of sports because unlike team sports like baseball, football, soccer, etc. Motocross is an individual sport. This can be helpful in teaching young people personal responsibility.

The Tax Court decision in the case of Willam D. Evans had the look of a hobby loss case, which was kind of neat coming on top of a really good horse case. Well, it was about racing - motorcycles not horses - but it was not a hobby loss case. Ever since I showed my utter ignorance of the sport, if you can call it that, of dressage, prematurely calling Mitt Romney's dancing horse Rafalca out of the Olympics, I get nervous when I encounter a tax case about a sport that I am totally unfamiliar with. Such is the case with motocross racing. According to the infallible source

Motocross is a form of off-road motorcycle racing held on enclosed off-road circuits. The sport evolved from motorcycle trials competitions held in the United Kingdom. Motocross is a physically demanding sport held in all-weather conditions.

At any rate my knowledge of the sport is so abysmal that my fingers keep wanting to type "motorcross". Apparently, like similar activities I have encountered in tax cases - sprint racing, drag racing, even people racing involving no vehicles or animals - corporate sponsorship is the life blood of the sport. Here is a website that allows you to search for corporate sponsors, if you are involved in the sport. Motocross racers are cautioned to keep in mind that sponsors are interested in promoting their business, not just love of the sport.

Mr. Evans's company Dave Evans Construction was a motocross racing corporate sponsor. The issue in the case was whether the sponsorship expenses were ordinary and necessary business expenses. The IRS was skeptical about that because the rider being sponsored was Ben Evans, whose shared surname was in no way coincidental, Ben being the son of Mr. Evans. Here are some highlights.

Ben was born in 1990. He first started motocross racing when he was six years old and quickly demonstrated that he had a special talent. While his siblings competed only in local races, at the age of seven Ben competed in a nationally televised race at the Seattle Kingdome. As a teenager he competed on the national amateur circuit and in 2007 won the Amateur Motocross National Championship 458 Pro Sport class at the Loretta Lynn 4 Motocross Ranch (Loretta Lynn) in Nashville, Tennessee

Between 2006 and 2007 DEC put over $150,000 into motocross expenditures - mostly payments for motorcycles, parts, equipment, racing fees, membership fees, fuel and food. There was just over $40,000 in offsetting income - mainly the sale of motorcycle parts.

Boise's construction industry was particularly competitive during the years in issue, but sponsoring Ben helped give DEC an advantage over its competitors. [*9] Throughout Boise, Ben was well known as a motocross racer. Because many of DEC's jobs came through word of mouth, its relationship with the local community played an important role in driving business. DEC's association with Ben thus played an important role in boosting DEC's exposure and goodwill within the community.

In addition to improving DEC's community relations and attracting more clients, Ben's celebrity status also helped DEC attract investors, such as Carl's Cycle Sales, for its projects. DEC's connection to Ben also helped it secure a major source of financing: Len Williams, the president of Home Federal Bank, first met Mr. Evans at a motocross race when he asked for Ben's autograph; his bank is now DEC's largest construction lender. DEC's connection to Ben also helped it to strengthen its relationships with local subcontractors, thus giving it an advantage over its competitors in securing the best local subcontractors for its projects and occasionally getting discounted rates.

Innovation was essential if the sport was to grow. Many technical challenges had to be faced as courses began to evolve in their complexity and difficulty. One of the major developments was the introduction of the swinging arm suspension which created bikes better adapted to the challenges of motocross racing.

Post World War 2 motorcycle manufacturing, vital to the war effort, became a vibrant industry as civilian demand exploded both in Europe and further afield. Bikes went from 50cc to 250cc engines in the 1950s and 60s, resulting in bikes that had greater agility and that were lighter and faster than their predecessors, all elements which were essential for motocross racing.

In the 1970s the sport experienced a major boom in popularity thanks to the increased interest in the United States. This made for some exciting racing as international rivalries emerged. The first stadium motocross race took place in Los Angeles Coliseum. In 1975 the 125cc World Championship was introduced but it was the 1980s before the U.S. began winning international competitions.

Motocross is thriving with exciting sponsorship deals bringing big prize money to races and new off-shoots of the original racing concepts. Freestyle, Supercross, Big Air and Supermoto are hugely popular formats where drivers show off their skills by performing jumps and stunts.

Motocross first evolved in Britain from motorcycle trials competitions, such as the Auto-Cycle Clubs's first quarterly trial in 1909 and the Scottish Six Days Trial that began in 1912.[1][2] When organisers dispensed with delicate balancing and strict scoring of trials in favour of a race to become the fastest rider to the finish, the activity became known as "hare scrambles", said to have originated in the phrase, "a rare old scramble" describing one such early race.[1] Though known as scrambles racing (or just scrambles) in the United Kingdom, the sport grew in popularity and the competitions became known internationally as "motocross racing", by combining the French word for motorcycle, motocyclette, or moto for short, into a portmanteau with "cross country".[1]

A significant moment in motocross history occurred during the 1963 FIM Motocross World Championship when Z factory rider Vlastimil Valek rode a 263cc two-stroke motorcycle to win the first moto of the 500cc Czechoslovakian Motocross Grand Prix ahead of a field of top-class, four stroke motorcycles. The victory marked a turning point in motocross history as, it was the first win by a two-stroke powered motorcycle in the premier division of the Motocross World Championships.[7]

By the mid-1960s, advances in two-stroke engine technology meant that the heavier, four-stroke machines were relegated to niche competitions.[5] Riders from Belgium and Sweden began to dominate the sport during this period.[2][8]Motocross arrived in the United States in 1966 when Swedish champion, Torsten Hallman rode an exhibition event against the top American TT riders at the Corriganville Movie Ranch also known as Hopetown in Simi Valley, California. The following year Hallman was joined by other motocross stars including Roger DeCoster, Jol Robert, and Dave Bickers.[9] They dominated the event, placing their lightweight two-strokes into the top six finishing positions.[10][11] A motorcycle sales boom in the United States fueled by the Baby Boomer generation, helped to spark a growth in the popularity of motocross among young Americans.[12]

Japanese motorcycle manufacturers began challenging the European factories for supremacy in the motocross world by the late 1960s. Suzuki claimed the first world championship for a Japanese factory when Jol Robert won the 1970 250 cc crown.[13] In 1972, the American Motorcyclist Association (AMA) inaugurated the AMA Motocross Championships and, held its first stadium race at the Los Angeles Coliseum, promoted by Mike Goodwin and Terry Tiernan, then-president of the AMA. The stadium event, won by 16-year-old Marty Tripes, paved the way for constructed, stadium-based motocross events known as supercross.[14] ff782bc1db