Jackson v. Commissioner
United States Tax Court
Petitioner, a licensed real estate salesperson, sells real estate through Walker & Lee, a licensed real estate broker. Walker & Lee provides office space for petitioner which she in fact used primarily for the purpose of acquiring new clients or listings. In 1976, petitioner also maintained an office in her home; clients occasionally met with her there, and copies of real estate transaction records kept there assisted petitioner in serving clients who called her at home.
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Petitioner, a licensed real estate salesperson, sells real estate through Walker & Lee, a licensed real estate broker. Walker & Lee provides office space for petitioner which she in fact used primarily for the purpose of acquiring new clients or listings. In 1976, petitioner also maintained an office in her home; clients occasionally met with her there, and copies of real estate transaction records kept there assisted petitioner in serving clients who called her at home. Held, in the circumstances of this case, petitioner's home office is not her principal place of business and is not…
1Opinion of the Court
Raum, Judge:
The Commissioner determined a $144 deficiency in petitioner’s 1976 income tax. A portion of that deficiency is attributable to the Commissioner’s disallowance of certain automobile expenses which petitioner does not contest. The only issue remaining for decision is whether petitioner, a licensed real estate salesperson, is entitled to a deduction for the cost of maintaining an office in her home.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation of facts and related exhibits are incorporated herein by this reference.
At the time of the filing of her petition…
2Cases cited2 opinions
- Curphey v. CommissionerUnited States Tax Court · 1980
- Baie v. CommissionerUnited States Tax Court · 1980
3Cited by51 opinions
- Stanley D. Pomarantz and Linda Burnett Pomarantz v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Drucker v. CommissionerUnited States Tax Court · 1982
- David J. And Anne M. Weissman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- Green v. CommissionerUnited States Tax Court · 1982
- John Meiers and Sally Meiers v. Commissioner of the Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
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