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ALMAN v. COMMISSIONER

Docket No. 8089-79.

46 T.C.M. 876 (1983)

T.C. Memo. 1983-444

James Alman and Viola S. Alman v. Commissioner.

United States Tax Court.

Filed July 27, 1983.

Attorney(s) appearing for the Case

James Alman, pro se, St. Paul, Minn. Willie Fortenberry, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $1,101.07 in petitioners' Federal income tax for 1976. The issues for decision are:

1. Whether petitioners are entitled to a deduction in the amount of $2,793.68 claimed for depreciation on a home computer under section 167;1

2. Whether petitioners are entitled to an office-in-home deduction in the amount...

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