The petitioner was an accountant that provided tax return preparation services to clients. In addition to an office in town, the petitioner also met with clients at their businesses or homes and then did accounting work for them out of her residences. For the years in issue, the petitioner rented out one residence to a friend and also occasionally stayed there overnight. The petitioner claimed business-related deductions for both of her homes which the IRS denied. The court upheld the IRS position on the basis that the taxpayer did not satisfy the principal place of business test and also because the petitioner did not use the home as a place to meet clients or customers and did not have a separate structure or part of the home set aside for business use. Instead, the taxpayer had an office in town - another fixed location where she could perform substantial administrative or management activities. The court also disallowed deduction for alleged business autos on the grounds that the petitioner could not show that she either owned or leased the vehicles in question. Sheri Flying Hawk v. Comr., T.C. Memo. 2015-139.