Hamacher v. Commissioner
United States Tax Court
P used a room in his apartment only for business-related activities. One activity concerned that of an employee who was already provided with an office and the other activity concerned independent contractor status where a relatively large percentage of the activity took place at the home office. P claimed the allocable portion of his rent as a deductible expense and he also claimed automobile expenses for travel to and from his home office.
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P used a room in his apartment only for business-related activities. One activity concerned that of an employee who was already provided with an office and the other activity concerned independent contractor status where a relatively large percentage of the activity took place at the home office. P claimed the allocable portion of his rent as a deductible expense and he also claimed automobile expenses for travel to and from his home office. R disallowed all expenses claimed with respect to the home office and a portion of the claimed automobile expenses as personal nondeductible…
1Opinion of the Court
Alfred W. and Mary M. Hamacher, Petitioners v. Commissioner of Internal Revenue, Respondent
Hamacher v. Commissioner
Docket No. 13052-88
United States Tax Court
94 T.C. 348; 1990 U.S. Tax Ct. LEXIS 21; 94 T.C. No. 21;
March 12, 1990March 12, 1990, Filed
Decision will be entered under Rule 155.
P used a room in his apartment only for business-related activities. One activity concerned that of an employee who was already provided with an office and the other activity concerned independent contractor status where a relatively large percentage of the activity took place at the home office. P claimed the…
2Cases cited14 opinions
- Sharon v. CommissionerUnited States Tax Court · 1976
- Joel A. Sharon and Ann L. Sharon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Baie v. CommissionerUnited States Tax Court · 1980
- George H. And Sarah Newi v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- Ernest Drucker, Patricia Rogers, Philip Cherry and Ruth Cherry, Petitioners v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1983
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