Jin Xiong - Page 5
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The notice of deficiency did not address petitioner’s claimed
deduction under section 179 or any other aspect of Form 1040X.3
Petitioner was an assistant professor of biology at Texas
A&M University (the university) at all relevant times.
Petitioner’s duties consisted of teaching and scholarly research,
for which petitioner was provided an office at the university.
In 2003, petitioner entered into a contract with Cambridge
University Press to write a book on bioinformatics--the analysis
of information relating to biological structures with the aid of
computers. The contract identified the parties thereto as the
Syndicate of the Press of the University of Cambridge and Dr. Jin
Xiong, Department of Biology, Texas A&M University.
In the preface to the book, petitioner described the book as
based on a compilation of notes he developed over several years
of teaching bioinformatics in addition to supplemental research.
The book was published in 2006, and petitioner used it in courses
he taught at the university.
Petitioner maintains that for tax purposes his book writing
project was a separate business activity. Petitioner asserts,
without explaining or introducing corroborating evidence, that he
3At trial, the parties addressed all items in Form 1040X;
counsel for respondent indicated that the notice of deficiency
did not take into account Form 1040X because the notice of
deficiency was probably in the process of being prepared when
petitioner filed that return. Nonetheless, the Court has
jurisdiction to determine the correct treatment of all items
affecting the tax year(s) before it (here, 2003). Sec. 6214(a).
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Last modified: November 10, 2007