- 14 -
Artists, Ltd. v. Commissioner, supra at 105; Heuer v.
Commissioner, 32 T.C. 947 (1959), affd. 283 F.2d 865 (5th Cir.
1960). Where only less precise measurements can be made, the
allocation is made on the basis of an evaluation of the total
circumstances. Intl. Artists, Ltd. v. Commissioner, supra.
We include the carriage house in our allocation because,
during petitioners’ 1997 tax year, ATV used the carriage house as
office space for its employees. We also include the 800-square
foot pool as part of our allocation. The carriage house, main
house, and pool occupy 12,700 square feet.
All ATV employees working at Landmark Hall were aware they
were permitted to use the pool 1 hour each day, and Ms.
Harrington did in fact use the pool several times per week in
1997. Any use by Justin during his 1-month stay each summer and
his weekend visits was incidental and not substantial compared to
allowable use by ATV employees. We allocate the pool to ATV for
use as an entertainment facility. See sec. 274(a)(1)(B); sec.
1.274-2(b)(1), Income Tax Regs.
Mr. Cutts conceded Justin occasionally used another bathroom
on the third floor near the den. Because a 7- or 8-year-old boy
would probably use the first bathroom available, and given
Justin’s extended stay during the summer and weekend visits, it
is likely he used this bathroom more than any ATV employees. We
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