during those months he used the front parlor for his writing. it is used for luggage, furniture, footwear, belts, and other clothing accessories. most homes are owned by their residents and made of materials such as cement, wood and laminate. if you complained about such a thing, i think you need a psychiatrist." for the tax years in question (years 1978 through 1981), both baxter and the government agreed that baxter was engaged in the activity of gambling as a "professional gambler." looking through a window she sees a man playing the piano. 