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GOMEZ v. COMMISSIONER

Docket No. 4957-79.

41 T.C.M. 585 (1980)

T.C. Memo. 1980-565

Sharon L. & Jose L. Gomez v. Commissioner.

United States Tax Court.

Filed December 18, 1980.

Attorney(s) appearing for the Case

Sharon L. Gomez and Jose L. Gomez, pro se. Robert J. Alter, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $702.88 in petitioners' income tax for the calendar year 1976. The sole issue is the extent to which petitioners are entitled to a deduction, under section 280A,1 for home office expenses paid by Sharon L. Gomez in connection with her business activities.

Findings of Fact

...

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