United States Tax Court.
Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency of $200 in petitioner's Federal income tax for the year 1976. After concessions by the parties the sole issue for our decision is whether petitioners are entitled to a home office deduction under section 280A, I.R.C. 1954.
Findings of Fact
Some of the facts have been stipulated and are so found. The stipulation of facts...
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