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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
business.
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