PER CURIAM.
Taxpayers John and Sally Meiers appeal from a decision of the United States Tax Court sustaining the Commissioner's determination of deficiencies related to deductions taken for maintaining an office in their residence. This court has jurisdiction under 26 U.S.C. § 7482. We reverse.
I.
The taxpayers are the sole shareholders of the Appleton Laundry Corporation which operates a self-service laundromat in Appleton, Wisconsin. Sally...
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