{'fraction_non_alphanumeric': 0.02735562310030395, 'fraction_numerical': 0.00303951367781155, 'mean_word_length': 5.216981132075472, 'pattern_counts': {'":': 0, '<': 0, '<?xml version=': 0, '>': 0, 'https://': 0, 'lorem ipsum': 0, 'www.': 0, 'xml': 0}, 'pii_count': 0, 'substrings_counts': 0, 'word_list_counts': {'cursed_substrings.json': 0, 'profanity_word_list.json': 0, 'sexual_word_list.json': 0, 'zh_pornsignals.json': 0}}
A Zinger to IRS: Revisiting Artistes and Sportsmen Treaty Provisions

This article analyzes the Tax Court case of Garcia v. Commissioner. The article focuses on two key aspects of Garcia: (1) the classification of an athlete's endorsement income as royalty income rather than services income; and (2) the taxability of that royalty income under an "Artistes and Sportsmen" treaty provision. The article argues that while the Tax Court was undoubtedly correct in its conclusion, the Tax Court's result can be derived from a more straightforward reading of the text, Treasury Technical Explanation, and structure and underlying policy of the applicable treaty.