Code Section 162(a) Rental Expense allowed for personal residence.

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Due to the pandemic, millions of taxpayers are now working from home. Although the IRS has not yet issued any guidance on whether they would receive special deductions, a current case was decided for the taxpayer. 
A taxpayer in a new case, Benton TC Summary Opinion 2020-12, 3/11/20,  worked out of a house in the suburbs and deducted the rent his business paid to use the place as an ordinary and necessary business expense.
Generally, you can deduct rent paid by your business for use of a building, such as office building or warehouse, where you conduct business activities. But it’s not as clear-cut if you operate the business in a house normally intended to be used as a personal residence.
The Taxpayer in this case relied on Code Section 162(a), that allows  Ordinary and Necessary business expenses Including rent. Code Section 162(a) states that " In general There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business." The Service denied the deduction by relying on Code Section 280A(a) that states, "Except as otherwise provided in this section, in the case of a taxpayer who is an individual or an S corporation, no deduction otherwise allowable under this chapter shall be allowed with respect to the use of a dwelling unit which is used by the taxpayer during the taxable year as a residence."
The Tax Court reversed this decision which could be signs that taxpayers currently working from home because of the current pandemic may be able to deduct rental expenses. 

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