Curtis Muhammad appears to have lost his home-office deduction because he poorly framed his arguments for the court. Looking at the facts of the case, the court first stated that Muhammad, a financial advisor, did not meet prospects or clients in his home; therefore, he could, said the court, get a home-office deduction only if he used the home office as his principal place of business.

Neither Muhammad nor the court addressed the home-office rule found in section 280A(c)(a) that ... Log in to view full article.