HARRIS v. COMMISSIONER

Docket Nos. 4512-82, 4513-82.

46 T.C.M. 1130 (1983)

T.C. Memo. 1983-494

Linda Frank Harris v. Commissioner. Robert Wayne Harris v. Commissioner.

United States Tax Court.

Filed August 17, 1983.


Attorney(s) appearing for the Case

Linda Frank Harris, Wendell, N.C., for the petitioners. Frank C. McClanahan III, for the respondent.


Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

In these consolidated cases, respondent determined a $749.40 deficiency in petitioners' 1978 Federal income tax.

After concessions by the parties, the issues for decision are (1) whether petitioners are entitled to a home-office deduction in the amount of $985.88 under section 280A;1 and (2) whether certain educational expenses and professional dues totaling...

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