Bag Limits 1. Yellow Bellied Sidewinder 2 2. Two-faced Tort Feasor 1 3. Back-stabbing Divorce Litigator 4 4. Big-mouthed Pub Gut 2 5. Honest Attorney EXTINCT 6. Cut-throat 2 7. Back-stabbing Whiner 2 8. Brown-nosed Judge Kisser 2 9. Silver-tongued Drug Defender $100 BOUNTY 10. Hairy Civil Libertarian 7
I think that I shall never see a tax form plain e-nough for me. A form that I can understand without a lawyer near at hand to guide this poor benighted me so I won't owe a pen-al-ty. A form that I will not detest or take as more than awful jest. A form with pages I can read and fill out ea-si-ly with speed. Such forms weren't made for fools like me Nor even God, who made a tree.
From _Federal Tax Coordinator_ 2d, 2/18/93-73, pp. 34,052B - 34,053,
Section L-1311, "Residence Used for Business" [footnotes omitted]:
Even though a taxpayer may have to do part of her work at home, if another location was her principal place of business, a deduction will be denied. Thus, where taxpayer who ran a hot dog stand had to prepare meats, stews, and soups at home because the stand wasn't big enough, the Tax Court denied a deduction because sales, which produced her income, and final packaging for consumption, took place at the hot dog stand.
A pharmacist whose rented premises couldn't be expanded to include an office couldn't get a deduction for his home office.
A nurse-anesthetist who rendered service to patients only at hospitals couldn't get a deduction, even though he had to do his record keeping, billing, and professional reading at home.
An emergency room doctor who treated patient at a hospital 35 hours a week was denied deductions for a home office where he performed related tasks 5 hours a week.
[In the next 8 paragraphs, home office deductions are denied to a housing court judge, a professional actor, a contractor, someone with muffler repair and airplane leasing businesses, an office worker whose employer supplied her with home office equipment, airline pilots, an engineer, and a licensed real estate person. We finally come to our lone success...]
A drug dealer was entitled to a home office deduction with respect to a portion of his apartment where it was his only place of business and he made substantial use of it in his dealings in amphetamines, cocaine, and marijuana.
Perhaps I'm in the wrong business? - Lauren Ruth Wiener, writer