Jack A. Fleischli, a.k.a. Jack Forbes v. Commissioner

123 T.C. No. 3

UNITED STATES TAX COURT JACK A. FLEISCHLI, a.k.a. JACK FORBES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5766-03. Filed July 14, 2004. 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…