Walter R. Strohmaier - Page 1

                                   113 T.C. No. 5                                     

                               UNITED STATES TAX COURT                                

                         WALTER R. STROHMAIER, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13353-97.                   Filed August 3, 1999.           

                    P was an independent agent for an insurance                       
               brokerage firm and a part-time minister.  P was not                    
               provided an office by the insurance brokerage firm; he                 
               was not required to report to or visit the brokerage                   
               firm office, nor did he conduct any business there.  P,                
               as a minister, was not affiliated with any church.  He                 
               served as chaplain for a mobile home community, where                  
               he performed religious services.  Occasionally, P                      
               delivered sermons or taught at various churches.  In                   
               neither activity did P receive or interview insurance                  
               customers or religious patrons at his residence, nor                   
               did he perform ministerial services there.  P's                        
               insurance activity was conducted by visiting clients at                
               their homes or other locations.  P performed all the                   
               preparatory work for both activities at his residence,                 
               a rented apartment.                                                    
                    1.  Held, although a portion of P's residence was                 
               used exclusively and regularly in his two activities,                  
               the residence was not his principal place of business.                 
               Accordingly, the home office expenses are not                          

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