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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 deciding
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Last modified: May 25, 2011