- 2 - Respondent determined deficiencies in petitioners' Federal income taxes for the taxable years 1993 and 1994 in the amounts of $3,942 and $2,725, respectively. After concessions by petitioners,2 the issue for decision is whether petitioners are entitled to certain deductions. Our disposition of this issue will depend upon whether petitioner husband's home office constitutes his principal place of business. We hold that petitioner husband's home office was his principal place of business and that petitioners are therefore entitled to the deductions at issue herein. FINDINGS OF FACT Some of the facts have been stipulated, and are so found. Petitioners resided in Savannah, Georgia, at the time that their petition was filed with the Court. 1(...continued) issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. 2 Petitioners concede that they are not entitled to deductions for the following expenses: Expense claimed 1993 1994 Advertising $100 $108 Office 485 -- Travel 6,475 6,960 Other expenses 271 335 Insurance 1,897 705Page: Previous 1 2 3 4 5 6 7 8 Next
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