Memorandum Findings of Fact and Opinion
KÖRNER, Judge:
Respondent determined a deficiency in petitioner's 1977 Federal income tax in the amount of $241.49. After concessions by each party, the sole issue remaining for decision herein is whether petitioner is entitled to a home office deduction under section 280A.
When this case was called for trial, it was submitted to the Court on a fully stipulated basis under...
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