Bodzin v. Commissioner
United States Tax Court
In 1967 the petitioner husband was a Government attorney. In connection with his business he found it helpful to maintain a small office in his apartment. There, in the evenings and on weekends, he frequently worked on his cases and studied current legal developments. The maintenance of his home office was not required by his employer; nor was it, in a strict sense, required by the nature of his employment. But it was directly and closely related to his business.
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In 1967 the petitioner husband was a Government attorney. In connection with his business he found it helpful to maintain a small office in his apartment. There, in the evenings and on weekends, he frequently worked on his cases and studied current legal developments. The maintenance of his home office was not required by his employer; nor was it, in a strict sense, required by the nature of his employment. But it was directly and closely related to his business. His employer provided office facilities, and these facilities were available to petitioner at all times -- evenings and weekends…
1Opinion of the Court
Dawson, Judge:
Respondent determined a deficiency in petitioners’ Federal income tax for the year 1967 in the amount of $87.78. The only issue presented for our decision is whether petitioner Stephen A. Bodzin is entitled to deduct a portion of the cost of one room in his apartment as a business expense because of the use of the room as a home office. The issue is argued within the context of sections 162 and 262,1.R.C. 1954.1
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation of facts and the exhibits attached thereto are incorporated herein 'by this reference.
Stephen A.…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Commissioner v. TellierSupreme Court of the United States · 1966
- Primuth v. CommissionerUnited States Tax Court · 1970
- Blackmer v. CommissionerCourt of Appeals for the Second Circuit · 1934
5 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Sharon v. CommissionerUnited States Tax Court · 1976
- Riss v. CommissionerUnited States Tax Court · 1971
- Baie v. CommissionerUnited States Tax Court · 1980
- Stephen A. Bodzin and Tanya K. Bodzin v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1975
- Drucker v. CommissionerUnited States Tax Court · 1982
35 more not listed; retrieve them via the Exa API.