FELDMAN v. COMMISSIONER

Docket No. 14126-82.

84 T.C. 1 (1985)

IRA S. FELDMAN AND SUSAN B. FELDMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 8, 1985.


Attorney(s) appearing for the Case

Ira S. Feldman, pro se.

Marikay Lee-Martinez, for the respondent.


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

Some of the facts have been stipulated and are...

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