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CHONG v. COMMISSIONER

Docket No. 6642-94.

71 T.C.M. 3035 (1996)

T.C. Memo. 1996-232

Joon H. Chong and Youngcha Kim Chong v. Commissioner.

United States Tax Court.

Filed May 22, 1996.

Attorney(s) appearing for the Case

Joon H. Chong and Youngcha Kim Chong, pro sese. Terri L. Parrot, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CARLUZZO, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined a deficiency in petitioners' 1992 Federal income tax in the amount of $2,860.

The issues for decision are: (1) Whether petitioners are entitled to a deduction for a home office used by Joon H. Chong in connection with his practice of medicine as...

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