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Perspective

Oct. 30, 2014

Tax court decides art isn't a hobby

It should surprise no one that on Oct. 2, the U.S. tax court ruled that renowned studio artist and art professor Susan Crile was engaging in the business of studio art. By Catherine Karayan Wilbur


By Catherine Karayan Wilbur


It should surprise no one that on Oct. 2, the U.S. Tax Court ruled that renowned studio artist and art professor Susan Crile was engaging in the business of studio art. Crile v. Commissioner, T.C. Memo. 2014-202. But this was a big loss for the Internal Revenue Service, which had argued that despite her notoriety, Crile's studio art was a hobby.


Crile is not alone. Since the early 2000s, taxpayers have brought at l...

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