Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a $165.01 deficiency in petitioner's 1969 Federal income tax return.
The issues we must decide are (1) whether petitioner is entitled to deduct a part of the cost of his apartment as an office-in-home expense, and if so, how much, and (2) whether petitioner is subject to self-employment tax.
Findings of Fact
Some of the facts have been stipulated and are...
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