BOOKS V. COMM Case Summary

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Issue
Professor Smith is a full status professor with tenure. He publish research papers in scholarly journals to satisfy his own curiosity and to maintain his professional prestige and status within the academic community. Publications are considered by the college when deciding whether to give pay raises to tenured faculty. For the current year, Dr. Smith spent $8,750 of his own funds to travel to southern Utah to collect some critical pieces of data for his work. Is the $8,750 travel expenses deductible on his tax return?
Professor Smith also a landlord for several students that rent apartments in a building that Dr. Smith owns on campus. He obtained internet services for each of the rental units from a new internet and cable provider. The internet provider required a $225 refundable deposit from new customers in lieu of a credit check. Professor Smith paid the amount for each of his 6 tenants. Is $225 per tenant expense deductible on Dr. Smith tax return?
Authority
1. Section 162(a)
2. BROOKS v. COMM., 5 AFTR 2d 451 (274 F.2d 96), (CA9), 12/21/1959
3. FS 2008-23
4. Private Letter Ruling 5407234630A, 07/23/1954, IRC Sec(s).162
Analysis
Section 162(a) states a deduction …show more content…
Based on the facts provided he is not required by his contract to perform research duties and he is only doing it to satisfy his own curiosity and to maintain his professional prestige. Furthermore, publishing research papers are not engaged in for profit and merely a consideration of a raise for tenured professors does not constitute it being a necessary business or trade expense. Consequently, research papers by Professor Smith in my opinion are not deemed ordinary and necessary expenses for his trade or business. Even though the $8,750 is not deductible as a traveling expense, it may be deductible as a hobby expense to the extent of hobby gross
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