Fleischli v. Comm'r
United States Tax Court
In 2000, P had a net profit of more than $ 16,000 from the practice of law. P also earned $ 13,435 from acting activities and had acting-related expenses of $ 17,878 for 2000. A "qualified performing artist" may deduct from gross income employee business expenses related to his or her work as a performing artist if, inter alia, the individual has adjusted gross income (before deducting those business expenses) of not more than $ 16,000. Sec. 62(a)(2)(B), (b)(1), I.R.C.
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In 2000, P had a net profit of more than $ 16,000 from the practice of law. P also earned $ 13,435 from acting activities and had acting-related expenses of $ 17,878 for 2000. A "qualified performing artist" may deduct from gross income employee business expenses related to his or her work as a performing artist if, inter alia, the individual has adjusted gross income (before deducting those business expenses) of not more than $ 16,000. Sec. 62(a)(2)(B), (b)(1), I.R.C. P contends that "adjusted gross income" in sec. 62(b)(1)(C), I.R.C., includes only adjusted gross income from the performance…
1Opinion of the Court
COLVIN, Judge:
Respondent determined a deficiency in petitioner’s 2000 Federal income tax of $5,580 and an accuracy-related penalty under section 6662(a)1 of $1,116. Respondent concedes that petitioner is not liable for the section 6662(a) penalty.
After concessions, the issue for decision is whether, for purposes of section 62(b)(1)(C), “adjusted gross income” includes only a taxpayer’s income from the performance of services as a performing artist, or whether it means the same as “adjusted gross income” in section 62(a) and thus is computed based on a taxpayer’s gross income from all…
2Cases cited13 opinions
- Baker v. CarrSupreme Court of the United States · 1962
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- United States v. GonzalesSupreme Court of the United States · 1997
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- United States v. Maryland Savings-Share Ins. Corp.Supreme Court of the United States · 1970
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3Cited by2 opinions
- Fleischli v. Comm'rUnited States Tax Court · 2004
- Jack A. Fleischli, a.k.a. Jack Forbes v. CommissionerUnited States Tax Court · 2004