- 20 - this office contains a television. He testified that his employees also used the kitchen and bathroom. Petitioner did not establish that he used any portion of the Lower Wetumpka Road house exclusively as the principal place of business for his tax return business or as a place to meet with clients. He used the bathroom and kitchen for personal purposes. The television was in the second office. We do not find that petitioner used these rooms exclusively for the tax preparation activity because the rooms were used for non-business purposes by the quilting group and the lobbying activity. Petitioner contends that he is entitled to a home office deduction for rent he paid to his estranged wife to use an office at the Creek Drive house. He testified that he used the following rooms in the Creek Drive house: A room for the one-room schoolhouse, the kitchen, bathroom (for clients), and the back of the house for a “rebreeding” program, not otherwise described in the record. Petitioner did not establish that he used any part of the Creek Drive house as the principal place of business of a trade or business. As discussed at paragraph D-1 above, he did not show that the activity conducted in the one-room schoolhouse was a trade or business. He did not use the kitchen and bathroom exclusively for business, and he testified that his children did their schoolwork in the room he called the one-room schoolhouse.Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Next
Last modified: May 25, 2011