Bodzin v. Commissioner
United States Tax Court
In 1967 the petitioner husband was a Government attorney. In connection with his business he found it helpful to maintain a small office in his apartment. There, in the evenings and on weekends, he frequently worked on his cases and studied current legal developments. The maintenance of his home office was not required by his employer; nor was it, in a strict sense, required by the nature of his employment. But it was directly and closely related to his business.
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In 1967 the petitioner husband was a Government attorney. In connection with his business he found it helpful to maintain a small office in his apartment. There, in the evenings and on weekends, he frequently worked on his cases and studied current legal developments. The maintenance of his home office was not required by his employer; nor was it, in a strict sense, required by the nature of his employment. But it was directly and closely related to his business. His employer provided office facilities, and these facilities were available to petitioner at all times -- evenings and weekends…
1Opinion of the Court
Stephen A. Bodzin and Tanya K. Bodzin, Petitioners v. Commissioner of Internal Revenue, Respondent
Bodzin v. Commissioner
Docket No. 1104-71
United States Tax Court
60 T.C. 820; 1973 U.S. Tax Ct. LEXIS 68; 60 T.C. No. 86;
September 4, 1973, Filed
Decision will be entered under Rule 50.
In 1967 the petitioner husband was a Government attorney. In connection with his business he found it helpful to maintain a small office in his apartment. There, in the evenings and on weekends, he frequently worked on his cases and studied current legal developments. The maintenance of his home office was not…
Also in this document: Dissent · Scott; Dissent · Featherston; Dissent · Quealy.
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Commissioner v. TellierSupreme Court of the United States · 1966
- Primuth v. CommissionerUnited States Tax Court · 1970
- Fausner v. CommissionerSupreme Court of the United States · 1973
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