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MOSKOVIT v. COMMISSIONER

Docket No. 11524-80.

44 T.C.M. 859 (1982)

T.C. Memo. 1982-472

Leonard A. Moskovit and Harriet T. Moskovit v. Commissioner.

United States Tax Court.

Filed August 12, 1982.

Attorney(s) appearing for the Case

Leonard A. Moskovit and Harriet T. Moskovit, pro se, Sugar Loaf Star Rt. 1, Boulder, Colo. Debre P. Katz, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $144 deficiency in petitioners' 1977 Federal income tax. The only issue for decision is whether petitioner Leonard A. Moskovit is entitled to a home office deduction under section 280A.1

Findings of Fact

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

Leonard A. Moskovit (hereinafter petitioner) and Harriet...

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