Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $759.21 in petitioner's Federal income tax for the 1975.
The two issues presented for decision are: (1) Whether petitioners are entitled to deduct home office expenses of $628.42 as ordinary and necessary business expenses; and (2) whether petitioners are entitled under section 165(e)
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