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At petitioner's warehouse, scrap metal was prepared for
resale and shipped or delivered personally by petitioner or his
employees to wholesalers throughout southern Florida.
Petitioner maintained the home office because there was no
suitable space in the warehouse for him to perform necessary
administrative and management work relating to his scrap metal
recycling business. Most of the time during which petitioner
worked on his scrap metal recycling business, petitioner was
physically located in his home office.
Petitioner used the home office mainly to place telephone
calls to potential customers and to maintain data and
spreadsheets on his computer relating to operation of his scrap
metal recycling business. Over the telephone from his home
office, petitioner generally made arrangements for the purchase
and resale of scrap metal. Telephone calls received at the
warehouse were routed first to the home office and then, if not
answered at the home office, were transferred to the warehouse.
Petitioner prepared at his home office advertising material,
brochures, and fliers to mail to customers. On such material,
the address indicated for petitioner’s business was the warehouse
address, not petitioner’s home address.
Petitioner often would meet with customers at their places
of business. Other than for entertainment, petitioner never met
with customers in his home office.
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Last modified: May 25, 2011