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is extraordinary that he would need to incur the expense to keep
and store a whole "library".
Petitioner has not established that the costs of
commercially storing the books and other materials are deductible
business expenses. The Court finds that petitioner collected
large amounts of books, maps, and other geographical materials
for personal reasons. See Mann v. Commissioner, T.C. Memo. 1993-
201; Wheatland v. Commissioner, T.C. Memo. 1964-95.
Focusing now on petitioners' home, they argue that they are
entitled to deduct a substantial portion of the cost of renting
the three-bedroom house in which they reside. Section 280A
generally prohibits deduction of otherwise allowable expenses
with respect to the use of an individual taxpayer's home. As an
exception, this restriction does not apply to any item to the
extent such item is allocable to a portion of the dwelling unit
which is exclusively used on a regular basis as the principal
place of business for any trade or business of the taxpayer.
Sec. 280A(c)(1)(A). In the case of an employee, the exclusive
use of a portion of the dwelling unit must be for the convenience
of his employer. Sec. 280A(c). Petitioner has not shown that
his home was used for the convenience of his employer. See
Gantner v. Commissioner, 91 T.C. 713, 730 (1988), affd. 905 F.2d
241 (8th Cir. 1990); Bowles v. Commissioner, T.C. Memo. 1993-222.
Nor has he shown that his principal place of business was other
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