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a regular basis as "the principal place of business for any trade
or business of the taxpayer". Sec 280A(c)(1)(A). Additionally,
items such as interest and taxes are deductible without regard to
section 280A(a). Sec. 280A(b).
As indicated, petitioner claimed $5,200 and $5,800 as home
office deductions for 1989 and 1990, respectively. Respondent
does not question petitioner's entitlement to a home office
deduction, but rather determined that the amount claimed is
excessive. Petitioner did not allocate his expenses based upon
the number of rooms in his house or by actual floor space.
Apparently, petitioner estimated his home office deductions on
the basis of how much it would cost if he rented a room of
comparable size. This is not a proper method to compute
deductions attributable to a home office. The allocation method
utilized by petitioner is based upon his personal estimate of
comparable rental space. Such a method is based purely upon
conjecture, and, in any event, is not supported by any evidence
in the record. Accordingly, respondent's determination is
sustained.4
2. Deductibility of Legal Fees
The thrust of petitioner's argument is that the legal
expenses were incurred to protect his interest in his property
4 Based upon petitioner's testimony and estimates of the total square
footage of his home in comparison to the square footage of the home office, it
appears that respondent's allowance of one-sixth of the total square footage
was generous.
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