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 summary opinion, held that a neurosurgeon’s work-related expenses are deductible as itemized deductions subtracted from her adjusted gross income in the computation of her taxable income on Schedule A, finding that she did not show that she practiced medicine under circumstances other than as an employee.

ELIZABETH A. VITARBO,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent