Hofstra Law Review


The employee home office expense deduction of today bears only a slight resemblance to its ancestor of a few years ago. Repeated litigation has modified and revised the nature of the deduction at such a rapid pace that even the Internal Revenue Service's attempted solidification of the home office deduction was destined to enjoy a relatively short life before suffering the erosive effects of litigation. In 1973, as a part of this ongoing process of refinement, the Tax Court in Stephen A. Bodzin and George W. Gino made dramatic changes in the standards used to allow the home office deduction. The changes have given birth to serious legislative concern which looms as a threat to the advances made by these cases. Barring any legislative action, however, the impact of these cases should be to herald an increased workload for the Internal Revenue Service in the name of taxpayer equity.

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