United States Tax Court.
Memorandum Findings of Fact and Opinion
PARKER, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes in the amounts of $347.17, $306, and $438 for the taxable years 1976, 1977, and 1978, respectively. Concessions having been made, the sole issue remaining for decision is whether petitioners are entitled to deduct expenses of an office in the home under section 280A.
Findings of Fact
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