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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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