For those who teach Gilliam v. Commissioner, T.C. Memo. 1986-81, on whether extraordinary behavior can give rise to ordinary and necessary business expenses:  the Sam Gilliam, Jr. who went bezerk on the airplane and attempted to deduct his attorneys’ fees in the ensuing litigation is the artist whose work will be featured at the Corcoran Gallery of Art in Washington, D.C. beginning October 15 in "Sam Gilliam: A Retrospective."

The case is featured in several leading income tax casebooks, including:

• Bruke & Friel (p. 241)
• Graetz & Schenk (p. 225)
• Klein, Bankman & Shaviro (p. 508)

(Thanks to Steven A. Dean (Brooklyn) for the tip.)