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DEMPSEY v. COMMISSIONER

Docket No. 7699-80.

44 T.C.M. 1319 (1982)

T.C. Memo. 1982-580

John D. Dempsey and Karen J. Dempsey v. Commissioner.

United States Tax Court.

Filed September 30, 1982.

Attorney(s) appearing for the Case

John D. Dempsey and Karen J. Dempsey, pro se, North Kingstown, R.I. Peter J. Panuthos, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1977 in the amount of $250. The issue for decision is whether petitioners meet the requirements of section 280A(c)(1)1 so as to entitle them to a deduction for business use of part of their home and, if so, whether section 280A(c)(5) requires the deduction to be reduced.

Findings...

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