Legal Opinion
David J. And Anne M. Weissman v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 20, 1984No. 1518, Docket 84-4031PublishedCited by 31 opinions
1Opinion of the Court
JON O. NEWMAN, Circuit Judge:
Prior to 1976 courts generally permitted income tax deductions for expenses related to the maintenance of a home office if the office was merely “appropriate and helpful” to the taxpayer’s business. Recognizing the potential for abuse inherent in this standard, Congress curtailed the availability of the home-office deduction in the Tax Reform Act of 1976, Pub.L. No. 94-455, § 601(a), 90 Stat. 1520, 1569-72 (codified at 26 U.S.C. § 280A (1982)).1 As applied to *513educators, this provision has been viewed by the Internal Revenue Service, often with the approval of the…
2Cases cited13 opinions
- Sharon v. CommissionerUnited States Tax Court · 1976
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Baie v. CommissionerUnited States Tax Court · 1980
- Jackson v. CommissionerUnited States Tax Court · 1981
- Ernest Drucker, Patricia Rogers, Philip Cherry and Ruth Cherry, Petitioners v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1983
8 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Commissioner v. SolimanSupreme Court of the United States · 1993
- Stanley D. Pomarantz and Linda Burnett Pomarantz v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- John Meiers and Sally Meiers v. Commissioner of the Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Soliman v. CommissionerUnited States Tax Court · 1990
- Thomas C. Cadwallader and Judy C. Douglas v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1990
26 more not listed; retrieve them via the Exa API.