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Popov v. Commissioner | 246 F.3d 1190 (2001)
The tax code has many valuable deductions available for self-employed individuals. However, several deductions require the taxpayer to distinguish between business expenses and nondeductible personal expenses. One such deduction is the home office deduction found under Section Two Eighty A of the tax code. In Popov versus Commissioner, the Ninth Circuit considered whether a freelance professional musician hit all the right notes to qualify for the home office deduction.
Katia Popov was a professional violinist. In addition to performing with orchestras and symphonies around Southern California, Popov also contracted with various recording studios to record music for movies. Generally, the recording studios offered no time or space for the musicians to rehearse before recording. Thus, musicians had to find their own space to practice their musical instruments.
Popov lived in a small one-bedroom apartment with her husband and daughter. Popov transformed the apartment’s living room into her practice studio, equipped with shelves full of recording equipment, a small table, a bureau for storing sheet music, and a chair. Popov spent up to five hours a day practicing in the living room.
On her federal tax return, Popov deducted a portion of her rent and electric bill as home office expenses. Under Section Two Eighty A Subsection C One A of the tax code, home office expenses are deductible if the home office is the principal place of business for the taxpayer’s trade or business.
The commissioner of the Internal Revenue Service disallowed the deduction. Popov petitioned the tax court for a redetermination. The tax court sustained the commissioner’s determination, concluding that Popov’s principal places of business were the venues where she performed professionally, not the living room where she practiced. Popov appealed to the Ninth Circuit.
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