Paul M. and June S. Sengpiehl - Page 9

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               Petitioner testified that he used the dining room to conduct           
          conferences and to execute various documents.  Petitioner also              
          testified that he stored current legal files in the dining room             
          piled on the floor and on the furniture, although the only filing           
          cabinets were in one of the other rooms.  Two of petitioner's               
          clients testified to meeting with petitioner in the dining room             
          area.  Petitioner admitted that his family used the dining room             
          for family dinners but testified that this occurred on Saturdays            
          and Sundays only, on three birthdays, and on Thanksgiving.                  
               Although the testimony convinces us that petitioner used the           
          dining room for some business purposes, petitioner has not                  
          established that this room was used exclusively for business                
          purposes.  Based on the record, we do not believe that the                  
          personal use of the dining room was de minimis.  See, e.g., Culp            
          v. Commissioner, T.C. Memo. 1993-270; Hughes v. Commissioner,               
          T.C. Memo. 1981-140.  Petitioners are not entitled to deduct the            
          expenses attributable to this portion of their home.                        
               Petitioner argues that the portion of his home allocable to            
          his business included the living room.  Respondent argues that              
          petitioner has failed to prove that the area was used exclusively           
          for business purposes.  Respondent contends that petitioner's               
          testimony is not credible and that we should infer from the                 
          manner in which the room was furnished that petitioners and their           
          children made personal use of their living room, citing Hefti v.            






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