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HABERKORN v. COMMISSIONER

Docket No. 15361-79.

75 T.C. 259 (1980)

RONALD L. AND SANDRA J. HABERKORN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 12, 1980.

Attorney(s) appearing for the Case

Ronald L. Haberkorn, pro se.

Scott A. Taylor, for the respondent.

OPINION

TIETJENS, Judge:

Respondent determined a deficiency of $156 in petitioners' Federal income tax for 1977. Since petitioners have conceded a reduction of $31 in their deduction for employee business expenses, the only issue is whether petitioners' mini-motorhome is a "dwelling unit" within the meaning of section 280A(f)(1)(A)1 and, therefore, subject to the limitations imposed...

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