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SMITH v. COMMISSIONER

Docket No. 10248-77.

41 T.C.M. 425 (1980)

T.C. Memo. 1980-523

A. Byron Smith and Miriam W. Smith v. Commissioner.

United States Tax Court.

Filed November 25, 1980.

Attorney(s) appearing for the Case

A. Byron Smith, pro se. Stephen M. Friedberg, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioners' Federal income tax for the taxable year 1975 in the amount of $3,671.34, plus additions to tax for negligence in the amount of $183.57 pursuant to section 6653(a).1 Concessions having been made by both parties, the issues remaining for decision are: (1) whether petitioners are entitled to deductions for office operating...

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