More home office cases heighten confusion
Article Abstract:
New court decisions have settled issues of home office tax deductions left unclear by the US Supreme Court's decision in Soliman v. Commissioner. The Tax Court used a Soliman analysis and ruled that a doctor's home was not a principal business location in Crawford v. Commissioner. A music teacher was also denied the deduction by the Tax Court in Langer v. Commissioner, a decision upheld by the Eighth Circuit. Photographic evidence was inadequate to protect the deduction in Hefti v. Commissioner, a Tax Court case.
Publication Name: Journal of Real Estate Taxation
Subject: Real estate industry
ISSN: 0093-5107
Year: 1993
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More home office changes since Soliman
Article Abstract:
The US Supreme Court's 1993 Soliman decision set forth a two-factor time and activities test for determining if a home office can be considered a principal place of business for tax purposes. Taxpayers may be able to establish a home office as a principal business office by bifurcating their present business operations, meeting with clients or patients there, or taking similar steps. Several post-Soliman cases involving doctors' home offices and other arrangements are discussed.
Publication Name: Journal of Real Estate Taxation
Subject: Real estate industry
ISSN: 0093-5107
Year: 1997
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Charitable contributions of property/home office deductions
Article Abstract:
Use of real property as charitable contributions may result in the IRS disallowing claimed tax benefits. IRS memoranda and rulings display a mistrust and resultant scrutiny of claimed tax benefits by variously structured entities. Substantial decreases in litigation regarding home office deductions probably will not result from changes effective in 1999 made by the Taxpayer Relief Act of 1997.
Publication Name: Journal of Real Estate Taxation
Subject: Real estate industry
ISSN: 0093-5107
Year: 1998
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