Memorandum Opinion
FAY, Judge:
Respondent determined a deficiency of $652.00 in petitioners' Federal income tax for 1977. After concessions by both parties, the sole issue is whether petitioners are entitled to a deduction for "home office" expenses under section 280A.
All the facts have been stipulated and are found accordingly.
Petitioners, Raymond J. Aab and Eugenia Hawrylko Aab, resided in New York City,...
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