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LUCKE v. COMMISSIONER

Docket No. 11100-77.

39 T.C.M. 478 (1979)

T.C. Memo. 1979-453

Alan F. Lucke and Patricia T. Lucke v. Commissioner.

United States Tax Court.

Filed November 19, 1979.

Attorney(s) appearing for the Case

Alan F. Lucke, pro se, 202 Lorraine, Corpus Christi, Tex. Mary Alice Gresham, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $65.58 for the calendar year 1975.

The issue for decision is whether petitioners are entitled to a deduction under section 162(a) or section 212, I.R.C. 1954,1 for the cost of maintaining an office-at-home.

Findings of Fact

Some of the facts have been stipulated...

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