I'd have to agree with Steve here. I am not a lawyer, and I do enjoy this discussion.
My first thought was, if my CC statement shows I'm going to events, like concerts, and WWE, and I was audited. I would say 'I like going to events, alot' I don't know how I could or would be taxed for simply going to events, alot.
The way I see it, he's just buying tickets to enjoy an event, but he decided to sell his tickets to a friend, for whatever reason (weather, kids, hot date, work, etc), his friend also likes to go to events too. Maybe I'm wrong.