The Tax Court yesterday held that Gabriel Loup, a comedian with a number of appearances in L.A. comedy clubs to his credit, could not deduct $13,761 of claimed business expense deductions on his 2003 return because he failed to prove that he was engaged in the trade or business of comedy during that year.  Loup v. Commissioner, T.C. Memo. 2009-23  (Feb. 4, 2009).  He did, however, make a funny argument:

By his own admission, nearly all of petitioner's relevant activities in 2003 related to the 9 Layer Dipz [an L.A. sketch comedy group]. However, as explained below, the evidence of record reflects that the 9 Layer Dipz performances that petitioner believes occurred in 2003 actually occurred in 2004.

Petitioner has ultimately failed to demonstrate active involvement in an acting/comedy trade or business in 2003. Petitioner has provided four advertisements for 9 Layer Dipz performances, none of which lists the year in which those performances were to take place. Two of the advertisements shed no light on the year in which the performances were to occur — one just indicates that 9 Layer Dipz performances were to occur on "WEDNESDAYS AT 8PM" and one contains no day, time, or date. The other two advertisements contain days and months but not years — one indicates that 9 Layer Dipz performances were to occur "WEDNESDAYS at 8PM * * * January 14th, 21st, + 28th" and the other indicates that the 9 Layer Dipz was to perform on "Wednesday, April 28th".

The advertisement for the show on "Wednesday, April 28th" was the only one of the four advertisements discussed in detail at trial. Referring to that advertisement, petitioner testified that "This is the invitation for the show that occurred in 2003" and that "the year in which this performance occurred was 2003". Although we do not question the sincerity of petitioner's belief, he is mistaken: April 28, 2003, was a Monday not a Wednesday. We are permitted to take judicial notice of such facts. See Wright v. Farmers Nat'l Grain Corp., 83 F.2d 666, 669 (7th Cir. 1936) ("Reminded, also, of the alleged conduct of one Abraham Lincoln in the defense of Duff Armstrong, we have adverted to our 'almanac' and find indisputable evidence that May 29, 1935, was on Wednesday and not Thursday"). And, January 14, 21, and 28, 2003, were Tuesdays not Wednesdays. Thus, it is evident that those 9 Layer Dipz performances did not occur in 2003. As all of the relevant dates — January 14, 21, and 28, and April 28 — fell on Wednesdays in 2004, it appears that those 9 Layer Dipz performances actually took place in 2004.