Abstract
I. Introduction
II. The Office in the Home Deduction … A. Early Distinctions … B. The Fluctuating Controversy: 1960 to 1976 … C. The Tax Reform Act of 1976
III. The Curphey Decision … A. Facts … B. Analysis of the Decision
IV. Standards for Determining a Principal Place of Business for One Business
V. Conclusion
Recommended Citation
Gay Wolesensky Crosier,
Home Office Deductions: Curphey v. Commissioner, 73 T.C. 766 (1980),
60 Neb. L. Rev.
(1981)
Available at: https://digitalcommons.unl.edu/nlr/vol60/iss3/7
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