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SCOTT v. COMMISSIONER

Docket No. 18916-82.

84 T.C. 683 (1985)

CHARLES A. SCOTT AND JAN F. SCOTT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 15, 1985.

Attorney(s) appearing for the Case

Charles A. Scott and Jan F. Scott, pro se.

Robert M. Ratchford, for the respondent.

SIMPSON, Judge:

The Commissioner determined a deficiency of $7,923 in the petitioners' Federal income taxes for 1980. After concessions by both parties, the issues for decision are: (1) Whether a separate structure which contained an office and which was on the same property as the petitioner's house was "appurtenant to" such house within the meaning of section 280A(f)(1)(A), I.R.C. 19541 and therefore a part of their dwelling unit...

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