Walter R. Strohmaier - Page 12




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          each customer where the transaction with such customer was                  
          consummated.  The record does not show how many hours he worked             
          at home compared to the hours he visited his clients.  The                  
          preparatory work at petitioner's home, while necessary and                  
          relevant, was not controlling.                                              
               With respect to petitioner's ministerial activity,                     
          petitioner's sermons and other services were not offered at his             
          apartment.  The delivery of those services occurred away from his           
          apartment.  While petitioner prepared and researched his topics             
          or sermons at home, the most significant function of his activity           
          was the delivery of his services to the places where his patrons            
          or followers were located.  The preparation for his services at             
          his apartment, while certainly relevant and necessary, was                  
          secondary to the delivery of the services.                                  
               The Court, therefore, sustains respondent on the                       
          disallowance of the home office expense claimed by petitioner for           
          1994.                                                                       
               The second issue is whether petitioner is entitled, under              
          section 162(a), to deductions for car and truck expenses in                 
          excess of amounts allowed by respondent.  As noted earlier,                 
          respondent determined that petitioner incurred 3,600 commuting              
          miles for each year at issue and, therefore, disallowed car and             
          truck expenses of $1,193 and $1,239, respectively, for 1993 and             
          1994.                                                                       





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