Drucker v. Commissioner
United States Court of Appeals for the Second Circuit
715 F.2d 67 (1983)
- Written by Whitney Punzone, JD
Facts
Ernest Drucker, Patricia Rogers, and Philip Cherry (collectively, the musicians) (plaintiffs) dedicated a portion of their homes exclusively to the practice and study of music. The musicians claimed deductions for rent and utility expenses attributable to the home practice areas. The commissioner of internal revenue (defendant) determined that there were deficiencies against Drucker and Cherry for 1976 and Drucker and Rogers for 1977. The musicians each petitioned the United States Tax Court to redetermine the deficiencies. The tax court denied Drucker’s claimed deduction and dismissed Rogers’s and Cherry’s petitions based on the authority of the denial of Drucker’s deduction. The tax court found that individual home practice was not a requirement nor condition of the musicians’ employment and held that the musicians’ principal place of business was at Lincoln Center, where the musicians were employed. The musicians appealed.
Rule of Law
Issue
Holding and Reasoning (Van Graafeiland, J.)
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