The Home Bathroom Deduction

4 Pages Posted: 3 Nov 2011 Last revised: 9 Jan 2012

See all articles by Erik M. Jensen

Erik M. Jensen

Case Western Reserve University School of Law

Date Written: November 1, 2011


This viewpoint criticizes a recent Tax Court decision, Bulas v. Commissioner, denying an accountant deductions associated with a bathroom used almost entirely by clients visiting the accountant’s home office. The author argues the court interpreted the requirement in IRC § 280A(c) that the bathroom be used “exclusively” for business purposes in a way (1) unrealistically narrow; (2) inconsistent with standards imposed on business-related deductions generally; and (3) inconsistent with the standards the judge applied to the taxpayer’s home office across the hall, a former bedroom with respect to which office deductions were available.

Keywords: home office deduction, business deduction, bathroom, exclusive use, Bulas v Commissioner, IRC 280A

JEL Classification: K34

Suggested Citation

Jensen, Erik M., The Home Bathroom Deduction (November 1, 2011). Tax Notes, Vol. 133, p. 480, 2011, Case Legal Studies Research Paper No. 2011-30, Available at SSRN:

Erik M. Jensen (Contact Author)

Case Western Reserve University School of Law ( email )

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