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issue, the rent charged for the apartment was $620 per month.
Mrs. Bittner paid the rent through biweekly payroll deductions.
Petitioner Clarke D. Bittner (Mr. Bittner) is an actor. Mr.
Bittner contends that during the years in issue he needed to
maintain an apartment in New York City for use in his acting
career. Mr. Bittner also contends that he sublet the New York
City apartment from his wife during these years. Mr. Bittner
further alleges that he paid rent to his wife by giving her
promissory notes and that he paid the notes by depositing his
revenue from his acting career into a joint checking account that
he and Mrs. Bittner maintained. Mr. Bittner has not alleged that
his acting career required him to maintain a home in Dallas.
During the years in issue, petitioners generally occupied
the New York City apartment on those days when Mrs. Bittner
worked at the hospital and when Mr. Bittner’s acting career
required him to be in New York. During the weekends, petitioners
normally returned to their residence in Dallas.
On their 1993, 1994, and 1995 Federal income tax returns,
petitioners claimed deductions for rent of $5,580, $7,550, and
$5,580, respectively. Petitioners contend that Mr. Bittner paid
rent to his wife for use of the apartment in New York while he
was traveling away from home in pursuit of his acting career.
Petitioners contend that their tax home was in Dallas during
these years. Respondent argues that petitioners are not entitled
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Last modified: May 25, 2011