United States Tax Court.
Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $509 in petitioner's 1976 Federal income tax. The issues for decision are:
1. Whether petitioner is entitled to deduct expenses attributable to the use of his home office; and
2. Whether petitioner is entitled to deduct such expenses as an adjustment to gross income.
Findings of Fact
Petitioner Paul W. Cousino...
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