David J. And Anne M. Weissman v. Commissioner of Internal Revenue

The factual findings of the Tax Court fully support the conclusion that Professor Weissman failed to establish his entitlement to a deduction of his home office expenses. I agree with the Tax Court and the Commissioner that appellant failed to prove the requirements of Section 280A of the Code, 26 U.S.C. (1982), that his home office was the focal point of his business activities. Accordingly, I dissent.

There is no denying that the facilities provided to Weissman by City College were of a humble nature, inadequately serving some of his needs as a researcher-writer. Yet Weissman’s…