Andrew Todd

Publication Date


Document Type

Survey Article


In 2023, the United States Court of Appeals for the Eleventh Circuit issued several published opinions involving U.S. federal income tax issues. In two opinions authored by Judge Brasher, the court addressed issues of first impression. The court’s opinion in Gregory v. Commissioner addressed whether hobby expense deductions are miscellaneous itemized deductions. The court’s opinion in Lee v. United States addressed an issue of first impression for any circuit: whether a taxpayer’s reliance on an agent to electronically file a federal income tax return constitutes reasonable cause for failing to file a return and pay the associated taxes. This Article surveys both of those opinions.