Wisconsin Psychiatric Services, Ltd. v. Commissioner
United States Tax Court
During the taxable years 1972 through 1975, Vogt was a psychiatrist employed by Wisconsin Psychiatric Services, Ltd. He maintained an office at his home, which constituted his principal place of business. Held, Vogt is entitled to a deduction under sec. 162(a), I.R.C. 1954, for expenses incurred in maintaining his home office, and a deduction under sec. 167(a), I.R.C. 1954, for depreciation thereon.
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During the taxable years 1972 through 1975, Vogt was a psychiatrist employed by Wisconsin Psychiatric Services, Ltd. He maintained an office at his home, which constituted his principal place of business. Held, Vogt is entitled to a deduction under sec. 162(a), I.R.C. 1954, for expenses incurred in maintaining his home office, and a deduction under sec. 167(a), I.R.C. 1954, for depreciation thereon. Held, further: Expenses paid by Wisconsin Psychiatric with respect to an automobile furnished to Vogt are deductible under sec. 162(a), I.R.C. 1954. However, Wisconsin Psychiatric failed to carry…
1Opinion of the Court
Sterrett, Jvdge:
By statutory notices dated November 21, 1978, respondent determined deficiencies in petitioners’ income taxes as follows:
Docket No. Petitioner Taxable year ended Deficiency
1270-79 Wisconsin Psychiatric Services, Ltd. Apr. 30, 1973 $464.76
Apr. 30, 1974 739.58
1271-79 Wess R. Vogt Dec. 31, 1972 865.11
Dec. 31, 1973 10,813.45
Dec. 31, 1974 7,537.22
Dec. 31, 1975 1,110.77
These cases have been consolidated for trial, briefing, and opinion.
After concessions, the issues remaining for our decision are: (1) Whether petitioner Vogt is entitled to deduct home office expenses (including…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Sharon v. CommissionerUnited States Tax Court · 1976
- Heuer v. CommissionerUnited States Tax Court · 1959
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- Strohmaier v. CommissionerUnited States Tax Court · 1999
- Lary v. United StatesDistrict Court, N.D. Alabama · 1985
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