Article Date:
August 2007

Word Count:



Proof That Wins

What proof do I need to deduct the desk in our den that I just purchased and that I use for business about 80% of the time? (C.O., Waynesboro, VA)


The desk is not subject to the listed property rules; therefore, you face no tax law requirements other than the commonsense rules imposed on all taxpayers. In Whalley,1 the court stated that taxpayers must establish that they actually purchased and used the assets in their businesses.


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