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 is being featured at the Corcoran Gallery of Art in Washington, D.C. in "Sam Gilliam: A Retrospective."  Yesterday’s Wall Street Journal published an extensive review of the exhibition, A Master of Color Too Long in the Shadows, by Tom L. Freudenheim.

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 Michael Knoll (Pennsylvania) for the tip.)