Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a $215 deficiency in petitioners' 1978 Federal income taxes. The sole issue for decision is whether petitioners qualify for a home office deduction under section 280A.
Findings of Fact
Some of the facts have been stipulated and have been found accordingly. Petitioners, Richard Doviak and Anna Doviak, husband and wife, were residents...
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