CARVER v. COMMISSIONER

Docket No. 17395-83.

50 T.C.M. 444 (1985)

T.C. Memo. 1985-352

Charles Lewis Carver v. Commissioner.

United States Tax Court.

Filed July 18, 1985.


Attorney(s) appearing for the Case

Charles Lewis Carver, pro se. Eric B. Jorgensen and Roslyn Grand Taylor, for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income tax for the calendar years 1978 and 1979 in the amounts of $1,389.23 and $718.78, respectively. Some items initially in controversy have been disposed of by agreement of the parties, leaving for our decision only (1) whether petitioner is entitled to deduct expenses of a home office in excess of the amounts determined by respondent; and (2) whether petitioner is entitled...

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