Baie v. Commissioner
United States Tax Court
Petitioner operated a foodstand near her residence. A room in the residence was used for bookkeeping, and the kitchen was used to prepare food sold at the stand.
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Petitioner operated a foodstand near her residence. A room in the residence was used for bookkeeping, and the kitchen was used to prepare food sold at the stand. Held, under sec. 280A(a), I.R.C. 1954, 1All section references are to the Internal Revenue Code of 1954 as amended and in effect during the year in issue. petitioner is not entitled to deduct any expenses attributable to her use of the kitchen or bookkeeping room; petitioner's principal place of business under sec. 280A(c)(1)(A) was the foodstand and not her residence.
1Opinion of the Court
Nims, Judge:
Respondent determined a deficiency of $581 in petitioners’ income tax for the year 1976. Concessions having been made, the issue for decision is whether petitioners are entitled to a deduction for business use of their residence.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation of facts and the attached exhibit are incorporated herein by this reference.
At the time of filing their petition, petitioners resided in Downey, Calif.
During the taxable year 1976, petitioner Yolanda Baie (hereinafter referred to as petitioner) operated a hotdog stand known as the “Gay…
2Cases cited3 opinions
- Curphey v. CommissionerUnited States Tax Court · 1980
- Bodzin v. CommissionerUnited States Tax Court · 1973
- Stephen A. Bodzin and Tanya K. Bodzin v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1975
3Cited by61 opinions
- Jackson v. CommissionerUnited States Tax Court · 1981
- Stanley D. Pomarantz and Linda Burnett Pomarantz v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Ernest Drucker, Patricia Rogers, Philip Cherry and Ruth Cherry, Petitioners v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1983
- Drucker v. CommissionerUnited States Tax Court · 1982
- David J. And Anne M. Weissman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
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