450 F.2d 954 | 3rd Cir. | 1971
Lead Opinion
OPINION OF THE COURT
Appellant Ellis M. Brydia,
The judgment of the Tax Court will be affirmed.
Thelma M. Brydia is a party by virtue of the joint returns filed by the appellants for the taxable years in issue.
Concurrence Opinion
(concurring).
I agree with the result reached in the circumstances of this case of a taxpayer who is engaged both in full time salaried employment as an engineer and in spare time uncompensated work as an evangelist. However, I am far from sure that the fact that expenses have been incurred in work undertaken without a profit motive is enough in itself and in all cases, as the Tax Court and this court seem to say, to preclude a deduction of expenses incurred in such activity from gross income as expenses of a “trade or business.” Upon that all comprehensive and unqualified proposition, I reserve judgment.