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FRETWELL v. COMMISSIONER

Docket No. 4057-77.

38 T.C.M. 27 (1979)

T.C. Memo. 1979-10

John H. and Lydia M. Fretwell v. Commissioner.

United States Tax Court.

Filed January 4, 1979.

Attorney(s) appearing for the Case

Richard Lee Primus, 423 Midland Bank Bldg., Minneapolis, Minn., for the petitioners. Rick K. Budd, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined deficiencies of $2,627.17 and $2,688.54 in petitioners' 1973 and 1974 Federal income taxes. After petitioners' concessions, the two remaining issues are whether they are entitled under section 162(a)1 to a home office expense deduction of $4,200 in 1973 and 1974 and whether the substantiation requirements of section 274(d) prohibits their deduction of...

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