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BAKER v. COMMISSIONER

Docket No. 4904-80.

45 T.C.M. 635 (1983)

T.C. Memo. 1983-61

Alvin F. Baker and Nancy B. Baker v. Commissioner.

United States Tax Court.

Filed February 1, 1983.

Attorney(s) appearing for the Case

Philip D. Humphreys, 2210 Spear St. Tower, San Francisco, Calif., for petitioners. Ray K. Kamikawa, for respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency of $1,505 in petitioners' 1976 Federal income tax. The issues for our determination are: (1) whether Mr. Baker's use of a dwelling unit in connection with his performance of services for a charitable organization constitutes use for personal purposes within the meaning of section 280A1 and, if not; (2) whether petitioners' rental of the...

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