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deduction shall be allowed with respect to the use of a dwelling
unit that is used by the taxpayer during the year as a residence.
However, section 280A(c)(1) provides an exception for certain
business use of a dwelling unit, provided, however, that a
portion of the dwelling unit is exclusively used on a regular
basis.
The fact that petitioner may use his bed when he translates
or that he may store his staplers in his bathroom is insufficient
to satisfy the requirement of section 280A(c)(1) regarding
exclusive use. Moreover, the fact that petitioner did not have
any clients for whom he provided translation services from
January 8, 1997, through the end of the year undercuts
petitioner’s claim that he used 80 percent of his apartment for
business on a regular basis.
In short, there is no persuasive evidence that more than 25
percent of petitioner’s apartment was “exclusively used on a
regular basis” for business, as required by section 280A(c)(1).
In addition, there is no evidence that such percentage should be
applied against any amount greater than $6,350. Accordingly, we
sustain respondent’s determination and hold that petitioner is
not entitled to any deduction for business use of home greater
than that allowed in the notice of deficiency.
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Last modified: May 25, 2011