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Income Tax Keyed to Bankman
Popov v. Commissioner
Citation:
246 F.3d 1190 (9th Cir. 2001)Facts
In 1993, Petitioner was a professional musician contracting with the Los Angeles Chamber Orchestra as well as dozens of other contractors. None these contractors did not provide space for Petitioner to practice, although she was typically expected to learn the music on location shortly before performing it. Petitioner lived with her husband and child in a one-bedroom apartment where the living room served as a dedicated practice space for Petitioner for at least four to five hours a day. Their child was not allowed to play in the living room and no one slept in the space. The couple filed a joint tax return claiming a home office deduction for the living room, deducting forty percent of their annual rent and twenty percent of their electric bill. The Commissioner of Internal Revenue disallowed the deductions.
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