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LOPKOFF v. COMMISSIONER

Docket No. 4858-81.

45 T.C.M. 256 (1982)

T.C. Memo. 1982-701

Alexander Lopkoff and Kathern A. Lopkoff v. Commissioner.

United States Tax Court.

Filed November 30, 1982.

Attorney(s) appearing for the Case

Patrick J. McDivitt, 431 West Colfax Ave., Denver, Colo., for the petitioners. Byron Calderon, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the years 1977 and 1978 in the amounts of $270 and $774, respectively. Concessions have been made by the parties. The issues remaining for decision are: (1) whether petitioners are entitled to deductions for business office expenses incurred in the home under section 280A;

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