A couple’s home utility costs are tax deductible as business expenses and the First Circuit should reverse a ruling to the contrary for misapplying a legal standard, the pair’s appellate brief said.
Cassandra Tucker and Edward Brodie, who operate luxury fashion business Camarbre from their home, tried to deduct about $13,900 in utility expenses over three years before the IRS issued the couple a deficiency notice for unpaid income tax and accuracy-related penalties.
The couple appealed when the US Tax Court sustained most of the IRS’s determinations, including their inability to …
