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Friday, February 07, 2003


The case of Michael Chin and Julie Hedrich Chin involved a sole-proprietor surgeon attempting to claim a schedule C deduction for rent payment to his mother for a business office outside of the normal are of his practice. In a fact-based analysis, Tax Court said he was showing generosity to his family, but it was not an appropriate Schedule C deduction, and improperly shifted income to a lower tax bracket.

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