Legal Opinion
John W. And Regina R.Z. Green v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 31, 1983No. 82-7518PublishedCited by 36 opinions
1Opinion of the Court
EUGENE A. WRIGHT, Circuit Judge:
Query: Is a taxpayer entitled to a “home office deduction” for a room he uses exclusively for telephone calls from clients? A divided Tax Court allowed such a deduction. We reverse.
FACTS
The facts are not disputed. As an account executive for Dillingham Land Corporation, Green was responsible for the management of seven condominiums. He supervised resident managers and answered to each condominium’s board of directors. He dealt weekly with about 49 persons.
Green spent about 20 percent of his 8-hour workday in the office provided by Dillingham. The secretary…
2Cases cited4 opinions
- Commodity Futures Trading Commission v. Co Petro Marketing Group, Inc., a California Corporation Harold D. Goldstein and Michael Bradley KrivacekCourt of Appeals for the Ninth Circuit · 1982
- Adams v. HowertonCourt of Appeals for the Ninth Circuit · 1982
- Paul Cousino v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
- Escondido Mutual Water Co. v. Federal Energy Regulatory CommissionCourt of Appeals for the Ninth Circuit · 1982
3Cited by36 opinions
- Children's Hospital and Health Center, a Washington Corporation v. S. Kimberly Belshe, Director, California Department of Health ServicesCourt of Appeals for the Ninth Circuit · 1999
- Natural Resources Defense Council v. United States Environmental Protection AgencyCourt of Appeals for the Ninth Circuit · 1990
- Stanley D. Pomarantz and Linda Burnett Pomarantz v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Hamacher v. CommissionerUnited States Tax Court · 1990
- Levi Strauss & Co. v. Abercrombie & Fitch Trading Co.Court of Appeals for the Ninth Circuit · 2011
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