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SHARON v. COMMISSIONER

Docket Nos. 6189-71, 3597-72.

66 T.C. 515 (1976)

JOEL A. SHARON AND ANN L. SHARON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 21, 1976.

Attorney(s) appearing for the Case

Joel A. Sharon and Ann L. Sharon, pro se.

David L. Gibson and William E. Saul, for the respondent.

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income tax in the amounts of $235.56 for 1969 and $653.70 for 1970. Due to concessions, the following issues remain for decision: (1) Whether one-sixth of the petitioners' rental and other costs of the apartment is deductible under either section 162(a) or section 212 of the Internal Revenue Code of 19541 as the cost of maintaining an office in...

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