In an upcoming issue of Think Outside The Tax Box , there will be a piece by me about the current state of the Cohan rule. In 1930 Learned Hand writing for the Second Circuit instructed the Board of Tax Appeals (the predecessor to the Tax Court) to take another look at $55,000 in travel and other expenses that it had denied the Broadway producer and all round song and dance man George M. Cohan.
Absolute certainty in such matters is usually impossible and is not necessary; the Board should make as close an approximation as it can, bearing heavily if it chooses upon the taxpayer whose inexactitude is of his own making.
I labored long on the piece and here is what I came up with as an opening paragraph.
If you ever visit Manhattan be sure not to miss Times Square where the confluence of Broadway, Seventh Avenue and 42nd Street make for a tourist destination and entertainment hub. The pie shaped “square” extends to 47th Street. The northern triangle of Times Square is officially known as Duffy Square. A bronze statue of the eponymous Father Francis P. Duffy in military garb would be sufficient to make the square a sort of shrine to Irish American patriotism. Father Duffy ministering to the 69th New York during the Spanish American War and World War I is the most decorated chaplain in the history of the United States Army. But there is more. There is also a statue of George M Cohan a Broadway phenomenon responsible for such patriotic tunes as “You’re A Grand Old Flag” and “Over There”. James Cagney portrayed him in the biographical musical film Yankee Doodle Dandy in 1942. But that’s not all. The original Yankee Doodle Dandy is an important figure in tax history.
I had really cut back not even including a reference to the fact that the 69th was the First Regiment of the Irish Brigade during the Late Unpleasantness which produced another famous chaplain – Father William Corby (He was with the 88th New York). Father Corby would become president of Notre Dame. Father Stephen Duncan who reenacts Father Corby told me that the “Fighting Irish” nickname of Notre Dame comes from Father Corby’s service to the Brigade.
There were other rabbit holes to go down. I had, of course, to look into the movie The Fighting 69th where Pat O’Brien portrays Father Duffy and James Cagney portrays the fictional Private Jerry Plunkett.
And then there is Yankee Doodle Dandy where Cagney plays George M Cohan.
It was the Fighting 69th that sent me down a pretty deep rabbit hole. That was Captain John T Prout. IMDB lists Prout who had served with the 69th during World War I as a technical adviser. What a story he has. After World War I he had two more wars in pretty short order. He went to Ireland where he joined the IRA becoming the training and intelligence officer to the Third Tipperary Brigade. After the Anglo-Irish Treaty of 1922 Civil War broke out. Prout went with the National Army. When discharged in 1924 amid some controversy he held the rank of Major General. Here is the thing – he died in 1969 in Chesterfield NH, but after 1924 except for his Hollywood moment in 1940, it is pretty much crickets, but not when it comes to his son John T Prout Jr.
In 1940 Junior, also a captain in the 69th (When in federal service it was designated the 165th US Infantry) was indicted along with several others on a conspiracy to overthrow the government of the United States. Prout Junior was specifically charged with stealing ammunition from the armory. The indictments were a J Edgar Hoover project. The seventeen people charged were tied into an organization called the Christian Front. It was inspired by another Irish American priest Father Charles Coughlin. Coughlin did not have their back. Not too long ago a book came about them called Nazis of Copley Square. It is now in reading backlog.
There was a legitimate tax rabbit hole, I also went down. Hand’s direction to the BTA was that they had to allow Cohan some part of the $55,000. How much did they end up allowing ? Here is where I am with that. If I went down to Washington to visit the National Archives, I might be able to find out. I really hope somebody in the comments finds it easily and provides a link. If you do feel free to mock me.
Lew Taishoff did a piece on that problem which he called Mr. Reilly’s Conundrum, which he let me reproduce. I included some commentary, but held back one point that is troubling me. Mr. Taishoff wrote “George M., theatrical legend whose graven image overlooks the cut-rate ticket outlet at 48th & Broadway”. It is true that Duffy Square includes the ticket place besides the two statues, but it is on the uptown end of the square and both Father Duffy and George M are facing downtown. So I don’t think overlooks is quite the right word. Mr. Taishoff of course knows Manhattan much better than I so perhaps I am missing something.
By the way it was totally heart rending for me to realize that the opening paragraph just did not work for a TOTTB story, so I am really glad I got to repurpose it.
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