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Task
home
studio
PPB = Home studio
does not
exist
is
required
Ratio
decidendi
is
important
space provided by
the employer
takes most
time
for a musician
practice is important
task1
Intermediate
level
place1
taxpayer
musician
employer
place2
task2
Met
Drucker
concert
hall
practice
perform at
concerts
concert
violinist
home
studio
Facts
Fig. 6.3 A partial representation of the Drucker case ( Dashed lines means provided by, dotted
lines mean designated space for, and dot-dash lines means performed at. PPB is principal place of
business .)
office, he could not leave his topics and other material safely there. Let us consider
this to be the new case.
With this background, the Cousino case is very similar to the Weissman case (the
new case) and supports a decision against Weismann. When the Drucker case is
applied to the facts of the Weissman case, we also get a decision against Weissman,
because for each task that the college professor had to perform as part of his duties,
there was some place (the shared office) provided by the employer. This situation is
shown in Fig. 6.4 .
However, when the Cousino case is activated, the category suitable space comes
into play. Now we can reinterpret the Drucker using this category to argue that the
decision favored the taxpayer because the employer did not provide any suitable
space to carry out the activity. This reinterpretation of the Drucker case is shown in
Fig. 6.5 .
With this reinterpretation, the Drucker case is rendered similar to the Weissman
case (the new case), and supports a decision in favor of Weissman as shown in
Fig. 6.6 . (See [ 25 ] for details, and also [ 23 ].)
It may seem a small semantic quibble to some readers, but legal arguments often
hinge on such quibbles. There is another example discussed in [ 25 ] that hinges
on introducing the term substantial. We should also add that all the analyses and
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