Frankel v. Commissioner
United States Tax Court
M and T maintained a home office in 1977 and 1978 which was exclusively used on a regular basis as a place of business. This exclusive use was for the convenience of M's employer. M did not use the home office for employer/client meetings, but did regularly use it for speaking with the clients on the telephone.
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M and T maintained a home office in 1977 and 1978 which was exclusively used on a regular basis as a place of business. This exclusive use was for the convenience of M's employer. M did not use the home office for employer/client meetings, but did regularly use it for speaking with the clients on the telephone. T was a freelance technical writer and used the home office as her principal place of business in 1978. The Commissioner sought to pro rate and limit the 1978 deduction based solely upon the theory that T was to complete a writing contract in 35 days. The Commissioner raised no other…
1Opinion of the Court
OPINION
Nims, Judge:
Respondent determined deficiencies in petitioners’ income taxes as follows:
Year Amount
$689.94 Di-H. 843.94 00
After certain concessions, the issues for decision are whether (1) petitioners are entitled to home office deductions for 1977 and 1978 under section 280A1 based upon New York Times clients’ or customers’ use of the home office as a place of business in meeting or dealing with petitioner Max Frankel in the normal course of his trade or business, and (2) the amount of the home office deduction for 1978 to which petitioners are entitled based upon petitioner Tobia…
Also in this document: Dissent.
2Cases cited5 opinions
- Ernest Drucker, Patricia Rogers, Philip Cherry and Ruth Cherry, Petitioners v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1983
- John W. And Regina R.Z. Green v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Drucker v. CommissionerUnited States Tax Court · 1982
- Green v. CommissionerUnited States Tax Court · 1982
- Paul Cousino v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
3Cited by18 opinions
- Hamacher v. CommissionerUnited States Tax Court · 1990
- Christensen v. CommissionerUnited States Tax Court · 1984
- Hefti v. CommissionerUnited States Tax Court · 1988
- Bailey v. CommissionerUnited States Tax Court · 1984
- Boring v. Comm'rUnited States Tax Court · 2015
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