EUGENE A. WRIGHT, Circuit Judge:
Query: Is a taxpayer entitled to a "home office deduction" for a room he uses exclusively for telephone calls from clients? A divided Tax Court allowed such a deduction. We reverse.
FACTS
The facts are not disputed. As an account executive for Dillingham Land Corporation, Green was responsible for the management of seven condominiums. He supervised resident managers and answered to each condominium's board of directors...
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