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WEISSMAN v. C.I.R.

No. 1518, Docket 84-4031.

751 F.2d 512 (1984)

David J. and Anne M. WEISSMAN, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided December 20, 1984.

Attorney(s) appearing for the Case

Abraham L. Shapiro, New York City (Sidney Fox, Richard Rothman, Shapiro, Shiff, Beilly, Rosenberg & Fox, New York City, on the brief), for petitioners-appellants.

Francis M. Allegra, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Ann Belanger Durney, Attys., Dept. of Justice, Washington, D.C., on the brief), for respondent-appellee.

Before NEWMAN and PRATT, Circuit Judges, and KELLEHER, District Judge.

JON O. NEWMAN, Circuit Judge:

Prior to 1976 courts generally permitted income tax deductions for expenses related to the maintenance of a home office if the office was merely "appropriate and helpful" to the taxpayer's business. Recognizing the potential for abuse inherent in this standard, Congress curtailed the availability of the home-office deduction in the Tax Reform Act of 1976, Pub.L. No. 94-455, § 601(a), 90 Stat. 1520, 1569-72 (codified at 26 U.S.C....

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