D. Sherman and Maxine M. Cox v. Commissioner of Internal Revenue

JOHN R. GIBSON, Circuit Judge.

D. Sherman and Maxine M. Cox, husband and wife, appeal from two orders of the tax court allowing them to deduct only one half of the rent paid by Mr. Cox for his law practice in 1987 and refusing to award the Coxes their attorneys’ fees and costs in this proceeding. Mr. Cox paid rent to himself and Mrs. Cox, as they owned as tenants by the entirety the property in which Mr. Cox operated his law practice. The Coxes argue that they should be allowed to deduct all of the rent, and because the position taken by the Commissioner of the Internal Revenue Service was not…