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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 ยง104(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.

http://taxprof.typepad.com/taxprof_blog/2004/11/tax_consequence.html

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Comments

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

Posted by: mo | Dec 10, 2004 2:38:51 PM