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DUDLEY v. COMMISSIONER

Docket No. 10211-86.

54 T.C.M. 1288 (1987)

T.C. Memo. 1987-607

Neville Bardsley Dudley and Gloria Mavis Dudley v. Commissioner.

United States Tax Court.

Filed December 14, 1987.

Attorney(s) appearing for the Case

Neville Dudley, pro se. Timothy S. Murphy, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $2,257 in petitioners' Federal income tax for 1981 and an addition to tax in the amount of $212.23 pursuant to section 6651(a)(1).1 The issues for determination are as follows:

(1) Whether petitioners, both of whom were college professors, are entitled to a home office deduction under section 280A.

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