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exclusively at a regular business establishment. A portion of a
dwelling may be treated as a regular business establishment if it
meets the requirement of section 280A(c)(1). Under the latter
provision the portion of the dwelling must be used “exclusively
* * * on a regular basis–-(A) as the principal place of business
for any trade or business of the taxpayer”. Sec. 280A(c)(1)(A).
Similarly, section 280A(a) prohibits any deduction “with respect
to the use of a dwelling unit which is used by the taxpayer * * *
as a residence.” This is the same exception that is contained in
section 280A(c)(1)(A).
Petitioner’s former husband has possession of the business
records, and petitioner was not successful in getting the records
from him. Accordingly, she presented no evidence concerning the
deduction claimed for travel expenses; therefore, no deduction is
allowable. Furthermore, as we understand, the computers and
computer equipment involved here were used in petitioner’s
dwelling, and there is no evidence in the record that any part of
the dwelling was used exclusively for business. Respondent’s
disallowance of these deductions is sustained. Similarly,
deductions for expenses related to the dwelling are not
allowable. There is no evidence pertaining to the remaining
deductions, and the deductions claimed with regard to these items
cannot be allowed.
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Last modified: May 25, 2011