Justice Thomas, with whom Justice Scalia joins, concurring in the judgment. Today the Court announces that there is “no one test,” ante, at 175, to determine whether a home office constitutes a taxpayer’s “principal place of business” within the meaning of 26 U. S. C. § 280A(c)(l)(A), and concludes that whether a taxpayer will be entitled to a home office deduction will be “dependent upon the partic…
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