Stemkowski v. Commissioner

690 F.2d 40 (1982)

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Stemkowski v. Commissioner

United States Court of Appeals for the Second Circuit
690 F.2d 40 (1982)

SH

Facts

Peter Stemkowski (plaintiff) was a professional hockey player for the New York Rangers of the National Hockey League (NHL). Stemkowski’s contract, in addition to providing compensation and bonuses, provided that Stemkowski would give his services in all league championship, exhibition, and play-off games; report in good physical condition to the club during training camp; keep himself in good physical condition at all times during the season; and participate in any and all promotional activities of the club and league that in the opinion of the club promoted the welfare of the club or professional hockey. On his 1971 tax return, Stemkowski claimed approximately $3,000 in miscellaneous deductions. The commissioner (defendant) issued Stemkowski a notice of deficiency after determining that Stemkowski had not established that the deductions he claimed were for ordinary and necessary business expenses connected with his NHL income. Stemkowski petitioned the tax court, which also denied his claimed deductions. Stemkowski appealed.

Rule of Law

Issue

Holding and Reasoning (Oakes, J.)

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