1990 Court allows 15 hours per week after children are gone as part of the Time-Space percentage.
Court allows business deductions for lawn care expenses.
Cable TV is allowed as a business deduction. This ruling contains the clearest definition of regular use of a room for family child care. It also recognizes that providers can count hours spent cleaning and activity preparation. 79-142 Food expenses in excess of the Food Program reimbursements are deductible. Business miles are deductible if the trip is primarily for business purposes.