The Home Bathroom Deduction
Abstract
This viewpoint criticizes a recent Tax Court decision, Bulas v. Commissioner, denying an accountant deductions associated with a bathroom used almost entirely by clients visiting the accountant’s home office. The author argues the court interpreted the requirement in IRC § 28A(c) that the bathroom be used “exclusively” for business purposes in a way (1) unrealistically narrow; (2) inconsistent with standards imposed on business-related deductions generally; and (3) inconsistent with the standards the judge applied to the taxpayer’s home office across the hall, a former bedroom with respect to which office deductions were available.
Keywords
home office deduction, business deduction, bathroom, exclusive use, Bulas v Commissioner, IRC 28A
Publication Date
2011
Document Type
Article
Place of Original Publication
Tax Notes
Publication Information
133 Tax Notes 481 (2011)
Repository Citation
Jensen, Erik M., "The Home Bathroom Deduction" (2011). Faculty Publications. 699.
https://scholarlycommons.law.case.edu/faculty_publications/699
