Perry v. Comr., T.C. Memo. 2012-237

(petitioner claimed home office deduction; court did not take into consideration I.R.C. Sec. 280A which bars deduction for expenses incurred with respect to residence because petitioner did not satisfy depreciation requirement of I.R.C. Sec. 167 by failing to prove adjusted basis for portion of home on which depreciation claimed - no evidence of cost of home, or portion of home attributable to real estate or improvement cost; no evidence that portion of home used by petitioner's business or when home and improvements placed in service).