RAUM, Judge:
The Commissioner determined a $144 deficiency in petitioner's 1976 income tax. A portion of that deficiency is attributable to the Commissioner's disallowance of certain automobile expenses which petitioner does not contest. The only issue remaining for decision is whether petitioner, a licensed real estate salesperson, is entitled to a deduction for the cost of maintaining an office in her home.
FINDINGS OF FACT
Some of the facts...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.