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GREEN v. COMMISSIONER

Docket No. 14722-79.

78 T.C. 428 (1982)

JOHN W. GREEN AND REGINA R. Z. GREEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 17, 1982.

Attorney(s) appearing for the Case

John W. Green and Regina R. Z. Green, pro se.

Thomas G. Schleier, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $986.44 in petitioners' Federal income taxes for 1976. After various concessions by respondent,1 the sole issue for decision is whether petitioners are entitled, under sections 162(a) and 280A,2 to a deduction of $840 as the cost of maintaining an office in their home.

FINDINGS OF FACT

At the time the petition was...

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