Sherri A. Mulne a.k.a. Sherri A. Shannon - Page 13

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            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,                                   







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