EUGENE A. WRIGHT, Circuit Judge:
We address here the issue whether under 26 U.S.C. § 280A(c)(1)(A) petitioner's home office qualifies as his principal place of business.
I. BACKGROUND
Petitioner, Stanley D. Pomarantz, is a physician specializing in emergency care medicine. As the sole proprietor and later as an employee of his corporation, Stanley D. Pomarantz, M.D., Inc., P.S., he contracted with Riverton General Hospital for his services....
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