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SALVIATI v. COMMISSIONER

Docket No. 3810-76.

36 T.C.M. 1041 (1977)

T.C. Memo. 1977-257

Joseph L. Salviati and Regina E. Salviati v. Commissioner.

United States Tax Court.

Filed August 9, 1977.

Attorney(s) appearing for the Case

Regina E. Salviati, pro se, 18 Natalie Ave., Melrose, Mass. Thomas P. Dougherty, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' joint Federal income tax for 1974 in the amount of $112.72. The issue for decision is whether petitioners are entitled to a deduction under section 162(a)1 for part of the cost of maintaining their home because Regina Salviati used one room in their home in connection with her employment as an elementary schoolteacher...

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