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