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A smaller portion of petitioner's time was spent at the
Hilton Head concert hall rehearsing performances and conducting
concerts. Petitioner traveled about 120 miles (round trip) to
perform these duties at the Hilton Head concert hall.
On petitioners' returns for 1993 and 1994, petitioners
claimed home office expense deductions in the amounts of $1,094
and $1,106, respectively.3 Petitioners also claimed car and
truck expense deductions in the amounts of $6,720 for 1993 and
$6,000 for 1994.4
OPINION
Section 162(a) allows a deduction for the ordinary and
necessary expenses paid or incurred during the taxable year in
carrying on a trade or business.
Section 280A(a) provides that in the case of a taxpayer who
is an individual, no deduction otherwise allowable under chapter
1 of the Internal Revenue Code (relating to normal taxes and
surtaxes) shall be allowed with respect to the use of a dwelling
unit which is used by the taxpayer during the taxable year as a
residence. Section 280A(c) provides for exceptions to the
general rule of section 280A(a). As pertinent herein, section
3 Respondent concedes that there is no issue as to
substantiation and does not contend that the ratio of expenses
allocated to the home office exceeds the proper allocation.
4 Similarly, respondent concedes that these expenses have
been substantiated.
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