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BODZIN v. C. I. R.

No. 74-1397.

509 F.2d 679 (1975)

Stephen A. BODZIN and Tanya K. Bodzin, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided January 20, 1975.

Attorney(s) appearing for the Case

Michael L. Paup, Atty., Tax Div., Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and F. Arnold Heller, Attys., Tax Div., Dept. of Justice, on brief) for appellant.

John J. Yurow, Washington, D. C. (Arent, Fox, Kintner, Plotkin & Kahn, Washington, D. C., on brief), for appellees.

Before HAYNSWORTH, Chief Judge, BOREMAN, Senior Circuit Judge, and THOMSEN, Senior District Judge.

THOMSEN, Senior District Judge.

The Commissioner appeals from a decision of the Tax Court1 which allowed taxpayers, in computing their taxable income for 1967, to deduct $100 of the $2,100 annual rent they paid for their apartment, on the ground that one room therein was used on some evenings and weekends by the husband as an office.

There is no dispute about the basic facts. Bodzin was an attorney-advisor in the Interpretive Division...

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