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- Title
THE IRS' DOUBLE-BOGEY: GOOSEN V. COMMISSIONER REMAINS A FAIRWAY TO CHARACTERIZE ENDORSEMENT INCOME FOR NONRESIDENT ALIEN ATHLETES IN GARCIA V. COMMISSIONER.
- Authors
Stern, Seth William
- Abstract
The author focuses on the characterization of the endorsement income for nonresidential alien athletes in the decision of the U.S. Tax Court in the case Goosen V. Commissioner. The author explores the provisions and regulations for tax code which are applicable when nonresidential foreign athletes are earning endorsement income that creates tax liabilities in the U.S. He discusses the method of the Tax Court in the case Goosen V. Commissioner.
- Subjects
UNITED States; UNITED States. Tax Court; ADVERTISING endorsements; INTERNAL revenue law; TAXATION; TAXATION of athletes
- Publication
Jeffrey S. Moorad Sports Law Journal, 2013, Vol 20, Issue 2, p605
- ISSN
2328-0220
- Publication type
Opinion