Ibrahim Keita - Page 7

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               Petitioner contends that he is entitled to a deduction for             
          business use of his home because he used his garage as a home               
          office for scheduling purposes, sending and receiving faxes,                
          keeping mileage records, and meeting with clients at times.                 
          Although petitioner testified that he maintained his home office            
          for those reasons, the record does not indicate that petitioner             
          met with clients or patients in his garage.  Nor does the record            
          establish that the garage was an “unattached separate structure”.           
          Therefore, the claimed deductions for business use of                       
          petitioner’s home can be sustained only if he used the garage on            
          a regular basis as the principal place of business for a trade or           
               Although petitioner may have done some work related to his             
          business in his home office, his principal place of business as a           
          licensed vocational nurse was not in his home office.  Petitioner           
          testified that when he was working as a licensed vocational nurse           
          out of his home, he received his schedule by fax at his home                
          office, he called the places at which he was going to work, and             
          then he went to the actual jobs at various hospitals in the                 
          community.  At the hospitals, petitioner worked as a nurse, where           
          he sometimes supervised certified nursing assistants, dispensed             
          medications, and gave wound treatments.  Based on the record, we            
          find that petitioner’s primary place of business as a licensed              
          vocational nurse was not in his home where he received his work             

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Last modified: November 10, 2007