- 6 - 280A(a) shall not apply to any item to the extent that such item is allocable to a portion of the dwelling unit which is exclusively used on a regular basis as the principal place of business for any trade or business of the taxpayer. See sec. 280A(c)(1)(A). Petitioners are therefore entitled to the home office deduction only if the home office was exclusively used on a regular basis as the principal place of petitioner's business. Similarly, petitioners' entitlement to the car and truck expense is also dependent upon petitioner's home office's meeting the requirements of section 280A(c)(1)(A). The commuting expense from a taxpayer's home to his regular place of business is generally a nondeductible expense. See sec. 1.162-2(e), Income Tax Regs. By contrast, expense of travel between a taxpayer's home office and another place of business is not commuting expense and is deductible under section 162(a), if the home office is the taxpayer's principal place of business within the meaning of section 280A(c)(1)(A). See Curphey v. Commissioner, 73 T.C. 766, 777-778 (1980). We have found that petitioner's home office was used exclusively and regularly in petitioner's business. We now consider whether petitioner's home office was his principal place of business. In Commissioner v. Soliman, 506 U.S. 168 (1993), the Supreme Court identified two primary factors to be considered in decidingPage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011