Abstract Before 1985, if you were a musician, performer, or especially a professor, the home office deduction was rarely available. Several recent cases from the Court of Appeals for the Second and Seventh Circuit may change this result. The purpose of this is to provide background information about. The purpose of this paper is to provide background information about I.R.C. Section 280A, and to analyze why some courts are taking a more liberal approach in determining the availability of home office deductions. This article deals with recent cases and discusses tax planning strategies to overcome Section 280A restrictions that apply employees.
Radie G. Bunn (Mon,) studied this question.