- 11 -
If the nature of the business requires that its
services are rendered or its goods are delivered at a
facility with unique or special characteristics, this
is a further and weighty consideration in finding that
it is the delivery point or facility, not the
taxpayer's residence, where the most important
functions of the business are undertaken.
Id. at 176.
Petitioner contends that virtually all the work he did with
respect to his insurance clients was done at home to determine
what insurance coverage a customer had and the additional
coverage such customer might need. His visit to each customer
was to close the deal. As the Court views the situation,
however, the visit by petitioner to each customer to close a
transaction represented the most important function of
petitioner's activity because, no matter how much preparatory
work was done by petitioner at home, none of this work was of any
value unless the customer agreed to buy the insurance proposed by
petitioner. Petitioner made no sales either at home or by
telephone. The visit to each customer was to consummate a
transaction. The consummation of the transaction constituted the
delivery point or the facility at which the goods or services
were delivered. If a customer declined the offered insurance,
all of the preparatory work by petitioner was for naught. There
would be no delivery. In relative terms, therefore, the most
important function or activity of petitioner was his visit to
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011