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purposes. See Cook v. Commissioner, T.C. Memo. 1997-378. The
area of the apartment used for business purposes was also the
main passageway through the apartment. Furthermore, we have
serious doubts whether petitioner’s apartment qualifies as the
principal place of her private practice. See Commissioner v.
Soliman, 506 U.S. 168 (1993); Strohmaier v. Commissioner, 113
T.C. 106, 112-113 (1999). Nor did petitioner use the apartment
to meet with her private-practice patients. Consequently,
petitioner is not entitled to a deduction for the home office
expenses.
2. Deduction for Interest on Student Loans
During 1996, petitioner paid interest on student loans made
in connection with pursuing and obtaining her undergraduate and
graduate degrees. She now claims that she is entitled to a
deduction for a portion of that interest.
In general, there is “allowed as a deduction all interest
paid or accrued within the taxable year on indebtedness.” Sec.
163(a). Nevertheless, an individual is not entitled to a
deduction for personal interest. See sec. 163(h). Certain
interest, including “interest paid or accrued on indebtedness
properly allocable to a trade or business (other than a trade or
business of performing services as an employee)” is not personal
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