Full title: MICHAEL H. VISIN; NATALIE MARSELLY, Petitioners-Appellants, v…
Court: United States Court of Appeals, Ninth Circuit
Date published: Feb 11, 2005
Fact:
- Michael H. Visin, a self-employed artist, and his wife, Natalie Marselly, appealed pro se the Tax Court’s decision regarding the deduction of certain business expenses for the 1997 and 1998 tax years.
Issues:
- Whether the Tax Court correctly limited the taxpayers’ home office deduction for rent and other expenses to the income derived from Mr. Visin’s business.
- Whether the taxpayers were entitled to “expense” under Internal Revenue Code (“IRC”) § 179 for the cost of computer equipment and software purchased in 1998, considering their failure to make a proper election on their tax return.
- Whether any remaining contentions raised by the taxpayers have merit.
Decision:
- The Court holds that the Tax Court correctly applied the law and affirms its decision.
- The Tax Court properly limited the taxpayers’ home office deduction in accordance with IRC § 280A(c)(5) to the income derived from Mr. Visin’s business, as established in Norton v. Commissioner.
- The taxpayers were not entitled to “expense” under IRC § 179 for the cost of computer equipment and software purchased in 1998 because they failed to make a proper election on their tax return, as determined in Starr v. Commissioner.
- The Court finds that the taxpayers’ remaining contentions lack merit.
Conclusion:
- The Court affirms the Tax Court’s decision regarding the disallowance of certain business expenses for the 1997 and 1998 tax years.
- The taxpayers’ appeal is denied.