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the home office are necessary to the business. See Id. at ___,
113 S. Ct. at 707. Petitioner maintained all of his records and
books in his home office. Further, petitioner prepared for and
reviewed his counseling sessions in his home office. Although
petitioner's activities in his home office were important to his
business, petitioner did not introduce any testimony showing that
the functions which he performed at his home office were more
important than the functions which he performed at his downtown
office. On the contrary, petitioner actually met with and
counseled his clients at the downtown office. Like the taxpayer
in Soliman, the actual treatment (counseling) was the essence of
petitioner's professional service and was the most significant
event in the professional transaction. Because we find that the
services performed in the downtown office were more significant
than the activities undertaken in petitioner's home office, this
factor weighs heavily in favor of respondent.
We now turn to the second factor set forth in Soliman, the
amount of time spent at each location. Petitioner testified that
he spent almost as much time in the home office as the downtown
office and that sometimes he spent more time in the home office
than in the downtown office. As approximately equal time was
spent at each location, this factor is not helpful in identifying
petitioner's principal place of business.
Based upon the evidence presented, we find that petitioner's
home office is not his principal place of business for the
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