Dempsey v. Commissioner
United States Tax Court
Petitioners used one room in their house exclusively for practice and rehearsals in connection with their trades or businesses as employees of the University of Rhode Island and the Rhode Island Philharmonic Orchestra. Held: Petitioners did not use this room as their principal place of business for each of their trades or businesses and so may not deduct any of their expenses and depreciation for this room. Sec. 280A, I.R.C. 1954.
1Opinion of the Court
JOHN D. DEMPSEY AND KAREN J. DEMPSEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dempsey v. Commissioner
Docket No. 7699-80.
United States Tax Court
T.C. Memo 1982-580; 1982 Tax Ct. Memo LEXIS 173; 44 T.C.M. (CCH) 1319; T.C.M. (RIA) 82580;
September 30, 1982.
Petitioners used one room in their house exclusively for practice and rehearsals in connection with their trades or businesses as employees of the University of Rhode Island and the Rhode Island Philharmonic Orchestra. Held: Petitioners did not use this room as their principal place of business for each of their trades or…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Williamson v. Lee Optical of Oklahoma, Inc.Supreme Court of the United States · 1955
- Curphey v. CommissionerUnited States Tax Court · 1980
- Baie v. CommissionerUnited States Tax Court · 1980
- Fusz v. CommissionerUnited States Tax Court · 1966
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