Tax Research by Bad Example: A Twist on the Classic Case

These Teaching Notes provides rubrics, suggested solutions, and sample student work for all parts of the case assignment. It is designed to be used in conjunction with the Case Learning Objectives and Implementation Guidance (CLOIG) provided with the Case. Please note that, as discussed in the CLOIG section, the tax law governing the treatment of hobby income and losses changed with the passage and implementation of the Tax Cuts and Jobs Act (TCJA) of 2017. Case materials have been updated for publication based on the law in effect from 2018 to 2025, but the testing in the classroom was done under the law prior to TCJA 2017. As many parts of the TCJA 2017 are scheduled to sunset in the coming years, it is important for students not only to recognize how rules changed but the consequences if they sunset and revert to pre-TCJA rules. The changes in treatment of...