Wednesday, August 31, 2011
The Tax Court decided yesterday that an adjunct professor (who was paid $20,000) was an employee of Nova Southeastern University. As a result, he could not deduct the claimed $2,785.63 of business expenses on Schedule C and instead had to report them as employee expenses on Schedule A subject to the 2% floor on miscellaneous itemized deductions. Schramm v. Commissioner, T.C. Memo. 2011-212 (Aug. 30, 2011).