Those of us who eek out a small profit, or, if we’re lucky, a small living, on art or handmade creations, have been granted a fairly significant victory by the United States Tax Court. Read more about today’s ruling in the 2010 case, in which the I.R.S. accused Susan Crile, an artist and a professor of art at Hunter College, of underpaying her taxes. They said her work as an artist over several decades was “an activity not engaged in for profit.”
I admit that I’m probably a little over the top about this latest listing in my shop. It all started when I spilled my entire container of gemstone beads on the shag carpet last night. Halfway through the painstaking process of picking them up and sorting them out, I realized I was getting inspired. I have a really gorgeous collection! But honestly, I’ve been hoarding them. Rarely do I feel brave enough to pull out my highest-end materials. Strand costs $48? Yikes! Better save that for the really killer idea when it hits me.
But… like people who hoard good wine, saving it for the perfect occasion, I realized there are some occasions that may not be perfect, but they could be made a whole lot better by enjoying some of the good stuff!
So that’s what happened last night, and when I woke up this morning I decided it was time to look at my special stashes and make something amazing. Two elements presented themselves to me: A nice little set of hand-formed and painted ceramic beads in southwestern colors, and one of the two $18 Shibuichi bird toggles I splurged on a couple of months back, made by Green Girl Studios.
These two elements spoke to each other and to me. They asked for oxidized copper as a complement to their beauty, and sky blue African trade beads as spacers. When I was uncertain whether to aim the bird down toward the desert garden of beads, or up into the sky, I let the bird decide. So down she swoops!
So now I’m giddy. This one will be hard to part with – but I’m moving on now, back into the studio to see what other treasures I can pull out of hiding!