Jin Xiong - Page 9

                                        - 8 -                                         
          business is conducted in part in the taxpayer’s residence and in            
          part at another location, the following two primary factors are             
          considered in determining whether the home office qualifies under           
          section 280A(c)(1)(A) as the taxpayer’s principal place of                  
          business:  (1) The relative importance of the functions or                  
          activities performed at each business location, and (2) the                 
          amount of time spent at each location.  See Commissioner v.                 
          Soliman, 506 U.S. 168, 175-177 (1993).                                      
               Because he was a university professor, petitioner’s teaching           
          and research functions at the university were of primary                    
          importance.  Petitioner’s book writing project (which was                   
          performed at his home) was of secondary importance.  Petitioner             
          did not show that as a university professor he spent more time              
          working at home than at the university.  Accordingly,                       
          petitioner’s principal place of business as a university                    
          professor was the university.  Moreover, we believe petitioner              
          maintained an office in his home not for the convenience of the             
          university, his employer, but rather for his own convenience.               
          See Cadwallader v. Commissioner, T.C. Memo. 1989-356, affd. 919             
          F.2d 1273 (7th Cir. 1990); Mathes v. Commissioner, T.C. Memo.               

Page:  Previous  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  Next 

Last modified: November 10, 2007