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Income Tax Keyed to Bankman
Gilliam v. Commissioner
Citation:
51 T.C.M. 515 (1986)Facts
On February 23, 1975, Petitioner, a renowned artist and teacher, boarded a flight to Memphis, Tennessee, on an invitation to lecture and teach for a week at the Memphis Academy of Arts. During this flight, Petitioner suffered a mental breakdown, leading to him causing severe disruption on the plane and assaulting one of the passengers. Petitioner’s actions resulted in criminal charges and a civil suit, for which he incurred $8,250 and $8,600 in legal fees in 1975 and 1976. Petitioner claimed that these legal fees were deductible business expenses. The Commissioner of Internal Revenue rejected that the fees were deductible and asserted a deficiency.
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