Harding v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff (taxpayer) appeals from assessments of additional income taxes for 1989 and 1990. The Department of Revenue (department) issued the assessments after it disallowed taxpayer’s deductions for (1) away from home travel expenses, (2) meals and entertainment expenses, and (3) depreciation on two motor homes. The matter is before the court on stipulated facts and cross motions for summary judgment.

Taxpayer is a self-employed public accountant and licensed tax preparer in California. He has conducted his business out of a motor home since the early 1980’s. Apparently,…