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Detta innebär arrenderättsligt att bostadsbyggnaden ingick i arrendet. Med anledning härav borde hela arrendet utgöra driftkost …","paragraph_id":"para_1"},{"text":"O.F. begärde såvitt nu är i fråga svar på följande frågor. 1. Har O.F. avdragsrätt för hela arrendet i näringsverksamheten med skyldighet att redovisa värde av bostadsförmån som intäkt i densamma? - 2. Föreligger avdragsrätt för reparationer på mangårdsbyggnaden i näringsverksamheten? - 3. Har han r …","paragraph_id":"para_2"},{"text":"Skatterättsnämnden (1992-10-30, Sandström, Wingren, Colvér, Lindström, Nord, Rosén, Virin) yttrade: Vid beräkning av O.F:s inkomst av näringsverksamheten får avdrag inte göras för sådan del av arrendeavgiften och övriga utgifter som hänför sig till bostadsdelen. O.F. skall inte beskattas för bostads …","paragraph_id":"para_3"},{"text":"O.F. överklagade och yrkade att Regeringsrätten skulle ändra förhandsbeskedet på så sätt att frågorna i hans ansökan till Skatterättsnämnden skulle besvaras jakande.","paragraph_id":"para_4"},{"text":"Regeringsrätten (1993-09-14, M. 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