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STEBBINS v. COMMISSIONER

Docket No. 4797-69 SC.

30 T.C.M. 789 (1971)

T.C. Memo. 1971-193

Harcourt M. Stebbins and Carol A. Stebbins v. Commissioner.

United States Tax Court.

Filed August 5, 1971.

Attorney(s) appearing for the Case

Victor A. Speert, 516 Maverick Bldg., San Antonio, Tex., for the petitioners. William T. Overton, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for 1965 and 1966 in the amounts of $252.33 and $374.67, respectively. The issues for decision are:

(1) Whether a portion of the rent and utilities paid for petitioners' residence is deductible under section 162(a)1 as an expense paid or incurred for office space;

(2) Whether petitioners...

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