The bathroom is next to the office in home. The light fixture needs replacing. Deductible? No, says Judge Colvin in a Tax Court opinion Wednesday:

“Petitioners deducted $370 for a light fixture placed in the bathroom adjoining petitioner husband’s home office. Generally, under section 162(a), a taxpayer may deduct ordinary and necessary expenses incurred in carrying on a trade or business. Under section 262, however, items bought for personal, living, or family use generally cannot be deducted. Items bought for a business section of a residence cannot be deducted if that area is not exclusively used for the business (i.e., the area is for both personal and business use). See Sam Goldberger, Inc. v. Commissioner, 88 T.C. 1532, 1557 (1987). Petitioner husband testified that the bathroom was used not only by his clients but also by him when he was not working, his wife, and their personal guests. Thus, petitioners may not deduct the $370 they paid for the light fixture."

This tidbit was discovered by blogger Lew Taishoff, whose daily reports on Tax Court doings are essential reading for anyone with a thirst for tax knowledge and sense of humor.

https://taishofflaw.com/