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SESSIONS v. COMMISSIONER

Docket No. 4230-80.

42 T.C.M. 205 (1981)

T.C. Memo. 1981-319

William A. Sessions and Zenobia D. Sessions v. Commissioner.

United States Tax Court.

Filed June 22, 1981.

Attorney(s) appearing for the Case

James Stuart Youngblood, 1795 Peachtree Road N.E., Atlanta, Ga., for the petitioners. Thomas F. Niles, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' 1977 Federal income taxes in the amount of $446.69. After concessions by the parties, the sole issue to be decided is the amount, if any, which petitioners may deduct for expenses incurred in maintaining a home office.

This case was submitted fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulated facts and exhibits

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