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.
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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