CURPHEY v. COMMISSIONER

Docket No. 10546-78.

73 T.C. 766 (1980)

EDWIN R. CURPHEY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 4, 1980.


Attorney(s) appearing for the Case

Edwin R. Curphey, pro se.

Jerome Borison, for the respondent.


TANNENWALD, Judge:

Respondent determined a deficiency of $189 in petitioner's Federal income tax for the year 1976. Concessions having been made, the issues remaining for decision are whether petitioner is entitled to a deduction in connection with an office in his home under section 280A1 and a deduction for automobile expenses incurred in travel between his home and certain rental properties which he owned and managed.

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