COHEN, Judge:
Respondent determined a deficiency of $1,280 in petitioners' 1979 Federal income taxes. The questions for decision are whether petitioners may deduct the costs of maintaining space in their home that is leased to petitioner Ira Feldman's employer for Ira Feldman's use as a home office, and, if so, what amounts are deductible.
FINDINGS OF FACT
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