Max v. Commissioner T.C. Memo. 2021-37
On March 29, 2021, the Tax Court issued a Memorandum Opinion in the case of Max v. Commissioner (T.C. Memo. 2021-37). The primary issue presented in Max was whether drawing fashion sketches qualify as “qualified research” under IRC § 41. General Observations in Max v. Commissioner Who knew Judge Buch was such a fashionista? If you don’t believe me, read the first 21 pages of the opinion. The editor of Teen Vogue better watch out. Judge