MEMORANDUM OPINION
CARLUZZO, Special Trial Judge:
Respondent determined a deficiency of $1,436 in petitioner's 1996 Federal income tax. The issues for decision are whether petitioner is entitled to trade or business expense deductions for: (1) Home office expenses, and (2) interest paid on student loans.
Background
Some of the facts have been stipulated and are so found. At the time the petition was filed, petitioner resided in San...
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