Tag Archives: Roberts v. Commissioner

“Goofy” Tax Regulations and Auer Deference

by Andy Grewal — Thursday, Apr. 21, 2016

Earlier this week, the Seventh Circuit issued its opinion in Roberts v. Commissioner , holding that a taxpayer’s efforts regarding his race horses amounted to a business under the tax code, and not a mere hobby, such that the taxpayer could enjoy various deductions. The court reversed the Tax Court’s contrary determination, finding that the […]