Question: What was the gross income of the movie produced in 1997 by Brent Armitage, starring John Cusack  and Minnie Driver?

Context paragraphs:
Internal Revenue Code section 61: Section 61 of the Internal Revenue Code (IRC 61, ) defines "gross income," the starting point for determining which items of income are taxable for federal income tax purposes in the United States.  Section 61 states that "except as otherwise provided in this subtitle gross income means all income from whatever source derived".  The United States Supreme Court has interpreted this to mean that Congress intended to express its full power to tax incomes to the extent that such taxation is permitted under Article I, Section 8, Clause 1 (the Taxing and Spending Clause) of the Constitution of the United States and under the Constitution's Sixteenth Amendment.

Commissioner v. Banks: Commissioner v. Banks, 543 U.S. 426 (2005), together with Commissioner v. Banaitis, was a case decided before the Supreme Court of the United States, dealing with the issue of whether the portion of a money judgment or settlement paid to a taxpayer's attorney under a contingent-fee agreement is income to the taxpayer for federal income tax purposes.  The Supreme Court held when a taxpayer's recovery constitutes income, the taxpayer's income includes the portion of the recovery paid to the attorney as a contingent fee.  Employment cases are an exception to this Supreme Court ruling because of the Civil Rights Tax Relief in the American Jobs Creation Act of 2004.  The Civil Rights Tax Relief amended Internal Revenue Service § 62(a) to permit taxpayers to subtract attorney’s fees from gross income in arriving at adjusted gross income.

Adjusted gross income: In the United States income tax system, adjusted gross income (AGI) is an individual's total gross income minus specific deductions.  Taxable income is adjusted gross income minus allowances for personal exemptions and itemized deductions. For most individual tax purposes, AGI is more relevant than gross income.

Tom Jankiewicz: Thomas Anthony Jankiewicz (September 8, 1963 – January 23, 2013) was an American screenwriter.  Jankiewicz was best known for penning the 1997 film, "Grosse Pointe Blank", starring John Cusack, Minnie Driver, Alan Arkin, and Dan Aykroyd.  "Grosse Pointe Blank" tells the story of an assassin, played by John Cusack, who returns to his hometown for his 10-year high school reunion.

Grosse Pointe Blank: Grosse Pointe Blank is a 1997 American comedy crime film directed by George Armitage, and starring John Cusack, Minnie Driver, Alan Arkin and Dan Aykroyd.  The film is 1980s revival themed, and the soundtrack features largely independent music from that decade.  The film received positive reviews from critics and grossed $28,084,357.

Gross income: Gross income in United States income tax law is generally receipts and gains from all sources.  Gross income is the starting point for determining Federal and state income tax of individuals, corporations, estates and trusts, whether resident or nonresident.

Tax attribute: The United States Internal Revenue Code contains a limited number of specific statutory provisions excluding from income economic benefits that would otherwise constitute gross income under the Code.  IRC § 108 constitutes one such exclusion.  Section 108 excludes discharge of indebtedness from gross income under certain specified conditions, such as when the discharge occurs in bankruptcy or when the taxpayer is insolvent.  Under ordinary taxation principles, discharge of debt would clearly fall within the broad definition of gross income provided by the Code.  Section 108 thus provides a measure of relief for certain taxpayers who find themselves facing serious financial difficulties.

Brent Armitage: Brent Armitage (born 1965) is an American film actor, screenwriter, producer, and director who got his start as an actor.  Armitage moved behind the camera on such projects as Swing Shift and Miami Blues.  He then launched his writing career with his adaptation of the Gregory MacDonald novel Scutter.  Armitage then adapted the Ranulph Fiennes novel The Feather Men.  Other screenplay credits include In The Deep and Sideswipe.  He is most well known as the producer of Grosse Pointe Blank and producer of The Big Bounce.

Doyle v. Mitchell Bros. Co.: Doyle v. Mitchell Bros.  Co., 247 U.S. 179 (1918), was a United States Supreme Court case defining gross income.  The case held that gross income includes the gain on sale of assets, "i.e.", the proceeds less cost basis.  An alternative theory that gross income should be the gross proceeds, and the cost basis should be allowed as a deduction, was rejected by the Court.  The Court also held that the harvesting of timber was not an income recognition event until the timber was sold.

26 USC 102(c): Under U.S. Federal law, 26 USC 102(c) governs the income tax treatment, by an employee, of gifts received by an employee from his or her employer.  While gifts are typically exempt from gross income under U.S. federal income tax law, this is not usually so for gifts received from employers.  Under Internal Revenue Code section 102(c), gifts transferred by or for an employer to, or for the benefit of, an employee, cannot generally be excluded from gross income.

Supporting paragraphs: Brent Armitage Grosse Pointe Blank
Answer: $28,084,357