OPINION
BOWNES, District Judge.
Plaintiffs bring this action to recover federal income taxes and interest in the amount of $45.22, which they allege were illegally assessed and collected. Jurisdiction is based on 28 U.S.C. § 1346.
The issue is whether during the taxable year 1972 plaintiffs were entitled by 26 U.S.C. § 162 to deductions ("§ 162 deductions") for expenses made in connection with the maintenance and use of an office at...
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