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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 1,897 705
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