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delivered to the taxpayer, who then executes and files the same.
See Strohmaier v. Commissioner, 113 T.C. 106, 112-113 (1999).
The delivery of a completed return is the service for which
petitioner would ultimately have been paid. However, no evidence
was produced to show where, or in what manner, petitioner
delivered completed tax returns to his clients.
However, it is clear from the record that petitioner spent
the substantial majority of his time, during each of the years at
issue, conducting his tax return preparation business at
locations other than Memphis, Tennessee, primarily at Los
Angeles. Thus, most of petitioner’s business activities were
performed outside of his claimed home office at Memphis.
On this record, the Court finds that the areas of
petitioners’ Memphis residence that they claim constituted a home
office were not used exclusively and regularly in petitioner’s
tax return preparation business during 1994, 1995, or 1996.
Moreover, the Court finds that petitioners’ home was not
petitioner’s principal place of business during any of the years
at issue. Consequently, respondent is sustained on the
disallowance of the home office expenses claimed by petitioners
for 1994, 1995, and 1996.7
7 For 1994 and 1996, portions of the claimed telephone
expenses consisted of monthly payments to Cellular One of Memphis
for a mobile phone. All checks to Cellular One were signed by
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