O'CONNELL v. COMMISSIONER

Docket No. 3936-72.

33 T.C.M. 590 (1974)

T.C. Memo. 1974-128

Paul J. O'Connell v. Commissioner.

United States Tax Court.

Filed May 14, 1974.


Attorney(s) appearing for the Case

Paul J. O'Connell, pro se, 3211 Westbrook Dr., Cincinnati, Ohio. Donald W. Mosser, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $165.01 deficiency in petitioner's 1969 Federal income tax return.

The issues we must decide are (1) whether petitioner is entitled to deduct a part of the cost of his apartment as an office-in-home expense, and if so, how much, and (2) whether petitioner is subject to self-employment tax.

Findings of Fact

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

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