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expenses if the taxpayer exclusively and regularly uses the home
office as the principal place of a trade or business or to meet
with clients.
Petitioner contends that he may deduct his rent and utility
expenses for home offices in the Lower Wetumpka Road and Creek
Drive houses. He contends that he showed that he met the
requirements of section 280(c) for the Lower Wetumpka Road house
by his testimony and his receipts for mortgage and utility
payments. He testified that he had a large office in the Lower
Wetumpka road house that he used as a tax office and which the
Freedom Quilting Bee used. He also had a second office in that
home that he uses during tax season for tax preparation, and as a
map room for the lobbying activity when it is not tax season;
5(...continued)
item is allocable to a portion of the dwelling
unit which is exclusively used on a regular
basis--
(A) [as] the principal place of business
for any trade or business of the taxpayer,
(B) as a place of business which is used
by patients, clients, or customers in meeting
or dealing with the taxpayer in the normal
course of his trade or business, or
* * * * * * *
In the case of an employee, the preceding sentence
shall apply only if the exclusive use referred to in
the preceding sentence is for the convenience of his
employer.
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