TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Monday, November 29, 2004

Tax Consequences of "Malice in the Palace"

Nba ArtestLast week's NBA near-riot involving Ron Artest (and several of his Indiana Pacer teamates) and courtside Detroit Pistons fans at The Palace of Auburn Hills provides some classroom fodder for the basic income tax class. Some Tax Profs show a film clip of former Piston bad boy Dennis Rodman kicking a courtside photographer to illustrate the tax treatment of the photographer's damage recovery in Amos v. Commissioner, T.C. Memo. 2003-329 (excluding $120,000 of $200,000 as damages received "on account of physical injuries" within the meaning of §104(a)(2)).

For further discussion of the tax consequences of the Rodman incident, see

For the first in what promises to be a spate of lawsuits filed as a result of the melee, see here.

Celebrity Tax Lore | Permalink

TrackBack URL for this entry:

Listed below are links to weblogs that reference Tax Consequences of "Malice in the Palace":


i think all this was just a big
misunderstanding. I beleive the Pacers
actually thought the piston's fans liked

Posted by: mo | Dec 10, 2004 11:38:51 AM