Court of Appeals for the Ninth Circuit April 17, 2001, 99-70749 (Katia v. Popov Peter Popov v. Commissioner of Internal Revenue)

MICHAEL DALY HAWKINS, Circuit Judge:

This case concerns the continuing problem of the home office deduction. We conclude, on the facts of this case, that a professional musician is entitled to deduct the expenses from the portion of her home used exclusively for musical practice.