This article, first, explains the Gilmore origin of claim test. Secondly, the extension of the origin of claim to situations where the legal claim is less clearly connected to the taxpayer's business or income-seeking activities will be discussed. Thirdly, this article will analyze the issue of how a criminal prosecution, particularly for a murder in a situation such as Mr. Simpson's, can be connected to business or income-seeking. Fourthly, the issue of whether any government policy would prevent the deduction, especially for an unsuccessful criminal defendant, will be reviewed Fifthly, prior murder cases in which the defendant was not allowed to deduct legal expenses will be discussed and distinguished. Sixthly, cases in which sports/entertainment figures have been denied similar deductions will be addressed. Finally, deduction of expenses of a wrongful death civil suit will be discussed.
Dorocak, John R.
"Sports and Entertainment Figures (and Others) May Be Able to Deduct Legal Expenses for Criminal Prosecutions (and Wrongful Death Suits),"
Akron Tax Journal: Vol. 13
, Article 1.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol13/iss1/1