# Feldman v. Commissioner

> United States Tax Court · January 8, 1985 · 84 T.C. 1

URL: https://www.frixlaw.com/law-library/cases/4485279

## Case

- **Full name:** Ira S. Feldman and Susan B. Feldman v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** January 8, 1985
- **Citations:** 84 T.C. 1; 84 T.C. No. 1; 1985 U.S. Tax Ct. LEXIS 137
- **Precedential status:** Published
- **Opinion:** Concurrence by Nims
- **Judges:** Cohen,Dawson,Fay,Sterrett,Goffe,Chabot,Nims,Korner,Shields,Swift,Jacobs,Gerber,Wright,Whitaker,Hamblen,Clapp,Nims,Chabot,Cohen,Jacobs,Gerber,Wright,Simpson,Wilbur,Simpson
- **Cited by:** 26 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4485279

## Opinion text

Nims, J., concurring: While I agree that this case falls within the language of section 280A(c)(3) (relating to "rental use”), I deem it essential to recognize the result for what it is, namely, one which follows from the facts as found by the trial judge, and nothing more. It may confidently be expected that close scrutiny will be given similar fact patterns in the future where the possibility of compensation disguised as rent may be present. Under such circumstances, the conditions for home office deductions provided by Congress in section 280A(c)(l) will, of course, apply.
Chabot, Cohen, Jacobs, Gerber, and Wright, JJ., agree with this concurring opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4485279. Public record. Not legal advice.