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KASTIN v. COMMISSIONER

Docket No. 7427-78.

40 T.C.M. 1071 (1980)

T.C. Memo. 1980-341

Gary and Abby Kastin v. Commissioner.

United States Tax Court.

Filed August 26, 1980.

Attorney(s) appearing for the Case

Lawrence R. Schoenfeld, 277 Broadway, New York, N.Y., for the petitioners. Richard A. Mandel, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1976 in the amount of $140. Because of concessions made by petitioners, the sole issue for decision is whether petitioners are entitled to a deduction for an office in the home under section 280A.1a

Findings of Fact

Some of the facts are stipulated. The stipulation...

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