Tax Memo to the File
May 8, 2013
From: Earnest J. Lumpkin III
Subject: Minsu Deductions
Facts: For the past two years, Minsu, a Korean American, has worked as a high school physical education teacher. He is also a body-builder and a part-time graduate student in educational technology at State University. In preparing for a master’s thesis he has decided to participate in Arnold’s World Body-building training program and analyzing advanced technology used to help students absorb physical education. Arnold’s training program has a regular faculty, curriculum, an enrolled body of students, and advanced technology in its gym equipment.
Minsu earned $4,000 during the fall 20X5 as a body-builder by coming in second in the state
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All of the training that was done, the mileage that he placed on his car for traveling to and from training and every other expense associated with his master thesis can be deducted.
Discussion of the Law: There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including—(1)a reasonable allowance for salaries or other compensation for personal services actually rendered;
(2) Traveling expenses (including amounts expended for meals and lodging other than amounts which are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business; and
(3) Rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. (26 U.S.C.A. § 162)
(ii) an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. 26 U.S.C.A. § 170
Application of the Law: The Supreme Court Gambles on the Definition of Trade or Business: Commissioner v. Groetzinger
Tax Memo to the File
May 8, 2013
From: Earnest J. Lumpkin III
Subject: Sylvia Deductions
Facts: Sylvia is a professor in business at the University
At one time, the American physical education programs were producing strong bodied and strong willed children. The common gymnasium was no less than an arena for students to release pent-up energy and to display their physical abilities. High schools were churning out more top-notch athletes than colleges knew what to do with and the gym soon turned into the Olympics for some. America was a force to be reckoned with and it made sure the rest of the world felt the strength of its young people. However, America is now in the worst physical shape it has ever been in and things seems to be getting worse for the future generations. Physical health has taken a backseat when it comes to higher education in recent years. With many middle schools and high schools cutting physical education programs due to a lack of funding and a greater focus on academic
A controversy arose between Ogden, who had obtained the license from Fulton and Livingston, and Gibbons, who had obtained his license through the United States government. Ogden petitioned the New York Court to “enjoin” Gibbons, his formal partner, from continuing with this business in that state. The Court favored Ogden and granted the injunction and Gibbons appealed to the Supreme Court. The Supreme Court upheld the right for Congress to have vast powers. According to the Supreme Court, Congress can regulate who can enter into a monopoly and this case made a distinction between interstate and intrastate within a state. Although the federal government has not been specifically delegated the power to regulate commerce within a certain state that does not mean that the federal government cannot regulate a states commerce. When the Commerce Clause has a broad interpretation, intrastate regulations are often included. Commerce is more than just buying or selling; it is intercoursing, which according to this case does include such stipulations as navigation. Interpreting commerce in a broad sense has thus established what is known as a Federal police power. Police powers refer to or identify the inherent authority of the state government to regulate individually liberty, freedom for health and welfare and safety. The Federal government does not have police power, but it can be seen as evidence in this case how the Federal
A tenet of that theory is that enlightened egoists will recognize that socially responsible behavior will benefit them.
Works in conjunction with other sports-related individuals, such as strength and conditioning staff, to create safe and effective exercise plans in terms of “fitness, nutrition and conditioning programs [that are] customized to meet individual student-athlete needs”.
What kind of tribe is the Eneon? We do not have much information about this tribe as the anthropologists had just found out their existence. We only have limited information we received from the anthropologists. The information are based on the environment and climate they live in, the food they eat, their family and children, books and arts and their social aspect and attitudes toward war that the Eneon tribe are live in.
In the recent years, athletic training has grown exponentially and has adapted to find its role in many other areas of practice settings, such as dance, military branches, and in physical rehabilitation facility centers across the nation.
In the court case Gibbons vs. Ogden (eg. Gibbons v. Ogden, 22 US 1 (1824)), the New York legislature granted a monopoly to operate steamships between New Jersey and New York. Gibbons intervened, claiming that this was going against what the commerce clause stated. Instead of focusing on whether the state could, the court focused on the issue of a state regulating commerce while Congress is also regulating it. The court decided against this by saying that pursuant to the commerce
but he will be able to deduct the mortgage interest, real estate taxes, and depreciates the
Gibbons V. Ogden, is believed to be a turning point to the supreme court case about the topic of the interstate commerce clause. Ogden, received an special license, that allowed him to utilize a shipping industry, in the state of New York. Thomas Gibbons was the man, that he sued, because he suspected that Ogden business was unlawful. Gibbons, was then considered to run his position by congress.
The Pulaski community is building a workout facility that can appeal to the teens of the village, and can provide useful ways to spend their time instead of playing on their doodads and thingamabobs all day long.The physical attributes for the teens after the build is done; can change the course of Pulaski history. All Pulaski sports teams will be better than ever, teens will be faster, stronger, and more agile for sports. The the facility will also double as a practice building.There are mental attributes as well as physical, for one it's been scientifically proven that working out is good for the brain. When this happens, it causes neurons in the brain to light up like fireworks on the 4th of July which causes brain developmental and growth.
Sports programs have been an integral part of all schools. They support the academics of the school and therefore foster success in life. These programs are educational and help produce productive citizenship. They help students experience and build skills that may help them in their future, like interpersonal and time management skills. Education may kindle the light of knowledge, but sports help to maintain the proper physique. Sports are also an important means of entertainment and a use for energy after long hours of study. Sports increase a student’s performance not only in the classroom but also in their life.
As I got an invitation to go to open gym with my friends, my main thoughts were, “I hope I can get some new skills tonight.” Little did I know, my thoughts about four hours later would be, “I have never been so upset, angry, or disappointed in my life.” As I walked into the cold, noisy gym, I was prepared to achieve my round off back handspring back tuck. I assured myself that I would be able to do it successfully. I wished that the ground was as soft and comforting as the dark trampoline with orange and blue bumpers. Seeing girls doing back walkovers on the thin, beige, four- inch beam, swinging their bodies around the slippery, uneven bars, and flipping themselves into the sky blue, squishy mat made me tell myself, “If they can do that,
“Physical education hopes to accomplish, to engage all students, not just the athlete elite, in fun activities that will instill a lifelong commitment to fitness.” (Johnson, 264). Physical education in the classroom can be a vital steeping stone to the way that teenagers think about fitness. Lifelong fitness is something that everyone should be guaranteed, it mainly depends on the experience that a teenager has. Like many other subjects in school, the
Physical education is defined nowadays as a “systematic instruction in sports, exercises, and hygiene given as part of a school or college program” (Park). When most people think of the term “physical education” they think of it as “a broad, inclusive term comprising the fields of physical education, health education, safety education, athletics, recreation, dance education, kinesiology and so on” (Zeigler 1). It may sometimes be referred to as physical training or gym class and mainly is taught in grades kindergarten all to the way up to your senior year in high-school in the United States. The history of physical education dates way back to the Greek and Roman times and has slowly evolved into what it is now today. There is a
The perspective of this paper is to develop a philosophy on physical education and then explain what kind of job we plan on having later on in life and relate physical education to that. The purpose for developing this philosophy is to try and get the most out of the people I’m working with on physical education, whether it is an adult or adolescent.