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are, in effect, denied the benefit of a deduction for Mr. Biehl’s
attorney’s fee. Kenseth v. Commissioner, 114 T.C. 399, 407
(2000) (quoting Alexander v. Commissioner, 72 F.3d at 946), affd.
259 F.3d 881 (7th Cir. 2001). However, the injustice is the
direct result of the plain meaning and original intent of section
62(a), with its built-in disparity in treatment of Schedule C
expenses and employee expenses, and the mechanical operation of
the itemized deduction provisions of sections 67 and 68 and the
AMT provisions. Petitioners’ efforts to circumvent the business
connection requirement built into section 62(a)(2)(A) and to
avoid the restrictions on the deductibility of itemized
deductions must fail. We conclude in this case, as we have in
prior cases, that it is the job of Congress, if it should decide
in its wisdom to do so, to cure the injustice. Kenseth v.
Commissioner, supra at 407-408. We sustain respondent’s
determination.
Decision will be entered for
respondent.
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