- 6 - petitioner worked for the three enterprises previously discussed. Between assignments, he was reached at home to attend to one or more of the projects that required his services; however, he also received assignments while he was at a work site. Section 162(a) allows a taxpayer to deduct all ordinary and necessary expenses paid or incurred in carrying on a trade or business. Under section 280A, however, deductions associated with a home office are generally disallowed unless the home office is used exclusively and regularly as the principal place of business of the taxpayer. Petitioner contends his home was his principal place of business because he was required to perform his services at three different locations. He alleges that, because he received his orders and directions for his services at his home, his home was, therefore, the focal point of his activity. In addition, petitioner stored equipment used in his activity at his home.2 Section 280A(a) provides that no deduction otherwise allowable shall be allowed with respect to the use of a dwelling unit which is used by the taxpayer during the taxable year as a residence. Section 280A(c), however, provides an exception if a portion of the residence is exclusively used on a regular basis: 2 Sec. 7491, in certain instances, places the burden of proof upon the Commissioner. The parties have not alleged that sec. 7491 would be applicable in this case. The Court, nonetheless, decides this case without regard to the burden of proof.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011