Green v. Commissioner
United States Tax Court
Petitioner worked as an account executive managing seven condominiums for a real estate development corporation. His duties included supervising a resident manager and dealing with the board of directors of each condominium. He maintained an office in his home to handle frequent after-office-hours telephone calls.
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Petitioner worked as an account executive managing seven condominiums for a real estate development corporation. His duties included supervising a resident manager and dealing with the board of directors of each condominium. He maintained an office in his home to handle frequent after-office-hours telephone calls. Held, under sec. 280A, I.R.C. 1954, petitioner is entitled to a deduction for the cost of maintaining his home office; the office was exclusively and regularly used, for the convenience of his employer, by his employer's clients.
1Opinion of the Court
Featherston, Judge'.
Respondent determined a deficiency in the amount of $986.44 in petitioners’ Federal income taxes for 1976. After various concessions by respondent,1 the sole issue for decision is whether petitioners are entitled, under sections 162(a) and 280A,2 to a deduction of $840 as the cost of maintaining an office in their home.
FINDINGS OF FACT
At the time the petition was filed, petitioners John W. Green (petitioner) and Regina R. Z. Green, husband and wife, were legal residents of Kailua, Hawaii. They timely filed a joint Federal income tax return for 1976 with the Internal…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- 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
- Curphey v. CommissionerUnited States Tax Court · 1980
- Baie v. CommissionerUnited States Tax Court · 1980
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3Cited by27 opinions
- Drucker v. CommissionerUnited States Tax Court · 1982
- Hamacher v. CommissionerUnited States Tax Court · 1990
- John Meiers and Sally Meiers v. Commissioner of the Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Frankel v. CommissionerUnited States Tax Court · 1984
- Soliman v. CommissionerUnited States Tax Court · 1990
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