Barking Dogs
Speaking of pets, this next case is a perfect example of the importance of sturdy walls and neighbors who love animals.
A consultant working in her apartment sued her neighbors as well as the condo association, claiming that she couldn’t perform the activities that helped her earn her living because of the faulty construction and barking dogs. She was, in return, charged with criminal misdemeanor but managed to write-off $26,000 of legal fees associated with these two proceedings as business expenses.
According to the IRS, the attorney fees were personal costs but failed to prove she was not affected by the noise, therefore, the Tax Court allowed her to deduct half of the fees because she used 50% of the condo for business.
