Case ID: f-appx_135/html/0975-01.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Jack A. FLEISCHLI, aka Jack Forbes, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
    No. 04-74758.
    Tax Ct. No. 5766-03.
    United States Court of Appeals, Ninth Circuit.
    Submitted June 14, 2005.
    
    Decided June 22, 2005.
    Jack A. Fleischli, Sherman Oaks, CA, pro se.
    Donald L. Korb, Acting Chief Counsel, Internal Revenue Service, Curtis C. Pett, Eileen J. O’Connor, DOJ — U.S. Department of Justice, Tax Division, Charles S. Casazza, Washington, DC, for Respondent-Appellee.
    Before KLEINFELD, TASHIMA, and THOMAS, Circuit Judges.
    
      
       The panel unanimously finds this case suitable for decision without oral argument. See Fed. R.App. P. 34(a)(2).
    
   MEMORANDUM

Jack A. Fleischli appeals pro se from the Tax Court’s judgment denying him a deduction under 26 U.S.C. § 62(a)(2)(B) for certain expenses he incurred as a “qualified performing artist” in the tax year 2000. We have jurisdiction pursuant to 26 U.S.C. § 7482(a). We review de novo the Tax Court’s conclusions of law, UnionBanCal Corp. v. Comm’r, 305 F.3d 976, 981 (9th Cir.2002), and we affirm.

The Tax Court did not err in concluding that Fleischli was not a “qualified performing artist” as contemplated by 26 U.S.C. § 62(b)(1)(C) because his gross income for the 2000 tax year exceeded $16,000. See 26 U.S.C. § 63(a) (defining “taxable income”); c.f. New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440, 54 S.Ct. 788, 78 L.Ed. 1348 (1934) (holding that deductions are a matter of “legislative grace” and will be allowed only when there is a clear provision authorizing them); INDOPCO, Inc. v. Comm’r, 503 U.S. 79, 84, 112 S.Ct. 1039, 117 L.Ed.2d 226 (1992) (holding that statutes providing income tax deductions must be strictly construed against taxpayers).

The Tax Court properly concluded that because there was a rational relation between the statute and furtherance of an important governmental interest, Fleischli’s constitutional challenges were without merit. See Regan v. Taxation with Representation of Washington, 461 U.S. 540, 547, 103 S.Ct. 1997, 76 L.Ed.2d 129 (1983).

Fleischli’s remaining contentions lack merit.

AFFIRMED. 
      
       This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3.