United States Tax Court Decision for the Week – You be the Judge

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

The Tax Court, in a memorandum opinion sustaining addition to tax and negligence penalties, concluded that a musician/music teacher substantiated vehicle expenses related to his performance activities under the Cohan rule but that the IRS properly disallowed or recharacterized various other expense deductions claimed on schedules A and C.

Joseph D. Scully, Jr., pro se.

Thomas D. Yang, for respondent.

T.C. Memo. 2013-229


Filed September 30, 2013