STERNBERG v. COMMISSIONER

Docket No. 15913-79.

48 T.C.M. 965 (1984)

T.C. Memo. 1984-458

Rolf Sternberg and Frances Sternberg v. Commissioner.

United States Tax Court.

Filed August 28, 1984.


Attorney(s) appearing for the Case

Rolf Sternberg and Frances Sternberg, pro se. Donna I. Epstein, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $348.83 in petitioners' 1976 Federal income tax. After concessions, the sole issue for decision is whether petitioners qualify for a home office deduction under section 280A.1

Findings of Fact

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

Rolf and Frances Sternberg, husband and wife, were residents...

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