Court Opinion

ID: 9457526
Source: CourtListenerOpinion
Date Created: 2023-08-04 20:24:31.637068+00
Date Added: 2024-06-11T17:35:23.305597
License: Public Domain

HASTIE, Circuit Judge
(concurring).
I agree with the result reached in the circumstances of this case of a taxpayer who is engaged both in full time salaried employment as an engineer and in spare time uncompensated work as an evangelist. However, I am far from sure that the fact that expenses have been incurred in work undertaken without a profit motive is enough in itself and in all cases, as the Tax Court and this court seem to say, to preclude a deduction of expenses incurred in such activity from gross income as expenses of a “trade or business.” Upon that all comprehensive and unqualified proposition, I reserve judgment.