Bad news from the IRS for all you work-at-home types. Deducting your bathroom as a "home office" might not work:
Petitioner used one of the bedrooms of his residence exclusively as his office for his accounting business. Petitioner argued that he also used the hallway and the bathroom adjacent to this bedroom exclusively for his accounting business. Petitioner testified, however, that his children and other personal guests occasionally used the bathroom. Accordingly, the hallway and the bathroom were not used exclusively for business purposes. ...
Guess this means I'll have to rethink my plan to count reading the newspaper in the bathroom as "work-related research." By the way, all of you who might be happy about the prospect of the end of dead-tree newspapers. Reading on a laptop in the bathroom (even if its a tablet or a netbook) isn't the same. There's just something aesthetically of