Fleischli

MEMORANDUM **

Jack A. Fleischli appeals pro se from the Tax Court’s judgment denying him a deduction under 26 U.S.C. § 62 (a)(2)(B) for certain expenses he incurred as a “qualified performing artist” in the tax year 2000. We have jurisdiction pursuant to 26 U.S.C. § 7482 (a). We review de novo the Tax Court’s conclusions of law, UnionBanCal Corp. v. Comm’r, 305 F.3d 976 , 981 (9th Cir.2002), and we affirm.

The Tax Court did not err in concluding that Fleischli was not a “qualified performing artist” as contemplated by 26 U.S.C. § 62 (b)(1)(C) because his gross income for the 2000 tax year exceeded $16,000. See 26 U.S.C. § 63 (a) (defining “taxable income”); c.f. New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 , 54 S.Ct. 788 , 78 L.Ed. 1348 (1934) (holding that deductions are a matter of “legislative grace” and will be allowed only when there is a clear provision authorizing them); INDOPCO, Inc. v. Comm’r, 503 U.S. 79, 84 , 112 S.Ct. 1039 , 117 L.Ed.2d 226 (1992) (holding that statutes providing income tax deductions must be strictly construed against taxpayers).

*976 The Tax Court properly concluded that because there was a rational relation between the statute and…