- 13 -
circumstances. The standard is an objective one. Dole v.
Commissioner, 43 T.C. 697, 706 (1965), affd. 351 F.2d 308 (1st
Cir. 1965). The employer need not explicitly require the
employee to use the property. Similarly, a mere statement by the
employer that the use of the property is a condition of
employment is not sufficient. Sec. 1.280F-6T(a)(2)(ii),
Temporary Income Tax Regs., 49 Fed. Reg 42701, 42713 (Oct. 24,
1984).
Because of her heavy caseload and the number of sales
representatives she managed, it was necessary for petitioner to
purchase a computer and printer. Petitioner used the computer
and printer to complete various reports she was required to
submit to her supervisors at Pacific Bell. Mr. Moreno testified
that sales managers could access information at home via modem
and that by using computers at home sales managers were able to
work efficiently and keep on top of the volume of work. Mr.
Moreno further testified that only third level management could
enter the building after hours and that petitioner was considered
second level management. Thus, petitioner was unable to use the
office computer after business hours. We find, based on the
facts and circumstances presented, that petitioner's purchase of
the computer and printer was for the convenience of her employer
and required as a condition of employment. Accordingly,
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011