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allocate the bathroom on the third floor near the den to Mr.
Cutts for his personal use.
We allocate the bedroom between the den and Justin’s room to
Mr. Cutts for personal use. This bedroom was an integral part of
Mr. Cutt’s personal space that he and Justin had to walk through
to enter the den.
Mr. Cutts lived by himself. He was not married during the
1997 year, and the only child who lived with him--over the summer
and on the weekends--was Justin. Mr. Cutts used his own office
and den to handle his personal business and entertainment. We
see no reason why Mr. Cutts would use a third bathroom or any
other rooms on the third floor for his personal use. We allocate
the tax office, the storage room, the company bedroom, and the
third bathroom on the third floor to ATV for business use.
Unless all ATV employees always ate lunch outside Landmark
Hall, it is highly likely ATV employees had access to the kitchen
for purposes of storing or making lunches. ATV also likely used
the kitchen to prepare food and beverages for meetings. Mr.
Cutts ate out for lunch and dinner. His use of the kitchen
occasionally to eat a bowl of cereal was incidental and
insubstantial. We allocate the kitchen to ATV for business use.
Mr. Cutts’s use of his office on the first floor of the main
house for personal business and investment work was incidental
and insubstantial in relation to Mr. Cutts’s predominant use of
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