- 11 -
professional teaching and practicing activities during 1989.
Accordingly, petitioners are allowed to deduct their home office
expenses for the year in issue.
On this entire record, we are satisfied that the section
6662(a) accuracy-related penalty for negligence should not be
imposed.
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11
Last modified: May 25, 2011