Blackmer v. Commissioner
United States Court of Appeal for the Second Circuit
70 F.2d 255 (1934)
- Written by Liz Nakamura, JD
Facts
Sidney Blackmer (plaintiff), an actor, incurred substantial expenses entertaining newspaper reporters, actors, entertainment-industry professionals, celebrities, and other high-profile individuals. Blackmer’s conduct was consistent with general practices in the entertainment industry designed to increase an actor’s popularity and reputation, enhance the actor’s ability to secure better and more lucrative roles, and increase the actor’s overall income. On his 1927 tax return, Blackmer deducted from his gross income all of the relevant entertainment and publicity expenses he had incurred. Blackmer classified the expenses as ordinary and necessary expenses incurred carrying out his profession as an actor. To support his claims, Blackmer included an itemized list detailing each expense and what he had expected to gain professionally from entertaining a particular person. The commissioner of the Internal Revenue Service (IRS) (defendant) disallowed the deduction and assessed a tax deficiency. Blackmer disputed the assessment, but the Board of Tax Appeals affirmed the IRS’s determination. Blackmer appealed to the Second Circuit.
Rule of Law
Issue
Holding and Reasoning (Manton, J.)
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