ROGERS v. COMMISSIONER

Docket No. 13498-79.

44 T.C.M. 1312 (1982)

T.C. Memo. 1982-578

Patricia L. Rogers v. Commissioner.

United States Tax Court.

Filed September 30, 1982.


Attorney(s) appearing for the Case

Richard B. Sherman and Arthur Pelikow, for the petitioner. Julius A. Jove, for the respondent.


Memorandum Findings of Fact and Opinion

WILBUR, Judge:*

Respondent determined a deficiency of $384 in petitioner's Federal income tax for 1977. After concessions by the parties the sole issue remaining for our decision is whether petitioner is entitled to a home office deduction under section 280A,1 I.R.C. 1954.

Findings of Fact

Some of the facts have been stipulated and are so found...

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