Memorandum Findings of Fact and Opinion1
RAUM, Judge:
The Commissioner determined a deficiency in petitioner's 1981 income tax in the amount of $1,994. The parties have stipulated that "[t]he only remaining issue in this case is whether [petitioner's] use of a computer in her home [in 1981] constituted the carrying on of a trade or business within the meaning of section 162 [I.R.C. 1954]". The answer to this question will...
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