GREGORY v. C.I.R.

No. 22-10707.

69 F.4th 762 (2023)

Carl L. GREGORY, Leila Gregory, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

Filed: May 30, 2023.


Attorney(s) appearing for the Case

Kenton Jones Coppage , Vivian D. Hoard , Kip D. Nelson , Fox Rothschild, LLP, Atlanta, GA, for Petitioners-Appellants.

Janet A. Bradley , U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, John T. Arthur , Office of Chief Counsel — IRS, Atlanta, GA, for Respondent-Appellee.

Keith Fogg , Harvard Law School, Jamaica Plain, MA, for Amici Curiae Center for Taxpayer Rights and Philip Cook Low Income Taxpayer Clinic.

Before Wilson, Jordan, and Brasher, Circuit Judges.


This appeal is a tax dispute over a yacht. It raises an issue of first impression about whether hobby losses under Section 183(b)(2) of the Internal Revenue Code should be treated as miscellaneous itemized deductions. This treatment matters for many reasons, including because taxpayers (during the relevant time) could deduct...

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