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A ruling by the United States Tax Court last week held that an artist employed as a professor could still claim tax deductions on her independent output, the New York Times reported. The case, which centered around Hunter College professor Susan Crile, affirmed that the right to claim an Internal Revenue Service (IRS) income tax deduction on expenses related to your status as a professional artist is not jeopardized by low sales or other full time employment (in this case, teaching). The IRS had argued that Crile’s claim to be both an artist and a teacher was an “artificial” distinction, since her work was produced as a corollary of her full-time job, not as an independent avocation, and could therefore not be grounds for deductions.
Though the ruling ultimately only affects a small number of artists — artists who teach or have another form of primary employment whose duties involve making art, while at the same time producing and selling art independently — Crile’s success in claiming the deduction cements, by some accounts, the tax security of artists. Yale School of Art dean Robert Storr told the Times that the right to claim deductions on such expenses was “one of the last remaining areas where the federal government cuts artists any slack to allow them to do what they do.”
Though a good deal of successful artists are also full-time academics, including some who earn much larger sums than Crile, it would appear that the Hunter College professor’s case was unique. And although she made relatively little off her politically-inclined prints and paintings on an annualized basis (just under $16,000 per year from 1971 to 2013), her career earnings of $667,902 still place her at the top of the financial echelon of working artists. That the IRS initially refused to allow her to claim deductions on this work, which has been collected at the Guggenheim and Metropolitan Museums, among others, seems ever the more strange, and the success of her defense all the more justified.
“Black infants in America are now more than twice as likely to die as white infants—11.3 per 1,000 black babies, compared with 4.9 per 1,000 white babies, according to the most recent government data—a racial disparity that is actually wider than in 1850, 15 years before the end of slavery, when most black women were…
he ownership of images has a long and nuanced legal history, which has evolved dramatically in recent years as cultural standards and photographic technologies have rapidly advanced
The show, which honors the 50th anniversary of an exhibition history once ignored, continues a series of projects documenting Wilmington’s contemporary art scene.
Renty and his daughter Delia. Renty was an enslaved African, kidnapped from the Congo, sold and forced into slave labor on the South Carolina plantation of B.F. Taylor
What is the relation between possessing a person, possessing their image, and dispossessing their progeny
As a scholar of African American history and photography whose work has focused on the status of violent images in museums and archives, I fully support the validity of Ms. Tamara Lanier’s claim and the amicus brief.
Two K-12 art teachers will each receive a $1,000 cash gift and an additional $500 to put toward classroom art supplies. Nominations are due October 31.
The daguerreotypes of Renty Taylor, Delia, Drana, Alfred, Jack, George Fassena, and Jem remained in an unused storage cabinet until 1975, when it was discovered by an employee of the Peabody Museum.
I am writing in support of the amicus curiae brief submitted by Professor Ariella Aïsha Azoulay of Brown University for the full restitution of the daguerreotypes of Renty Taylor and his daughter Delia, currently held by Harvard University, to their familial descendant, Tamara Lanier.
We cannot be indifferent to the long-lasting effects of photography. The photographs at the center of Lanier v. Harvard are relentless in making Renty and Delia Taylor work and perform as slaves. The pain inflicted on them has not ceased. Photography has the capacity to propagate harm, and we have the moral obligation to interrupt…