Comic Book Gets Smart about Movie Tax Deductions

An Ernst & Young partner has teamed up with a movie studio accountant to produce an online comic book based on the TV series and recent movie Get Smart that provides an overview of tax deductions for the film and TV industry.

Get Smart about Special Manufacturing Deductions offers a humorous look at Section 199 deductions with Maxwell Smart and Agent 99 battling their rivals at KAOS over what qualifies for a deduction.

"Section 199, they named it after you, 99," says one character.

The comic book was written and drawn by Jeffrey Tolin, a tax professor at Loyola Law School who is also senior tax advisor for the entertainment industry at Ernst & Young, and Michael H. Salama, senior tax counsel for the Walt Disney Co. Another Ernst & Young employee, John Breese, assisted them.