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CHARLES E. v. COMMISSIONER

Dkt No. 13228-04.

91 T.C.M. 791 (2006)

T.C. Memo. 2006-33

Charles E. and Sandra A. Anderson v. Commissioner.

United States Tax Court.

February 27, 2006.

Attorney(s) appearing for the Case

Mark S. Miller, for petitioners.

Jeremy L. McPherson and Daniel J. Parent, for respondent.

MEMORANDUM OPINION

SWIFT, Judge.

Respondent determined a $1,434 deficiency in petitioners' 2000 joint Federal income tax.

The issue for decision is whether petitioners' bed and breakfast inn is to be treated as a dwelling unit subject to the general disallowance rule of section 280A(a) and to the exclusive-use limitation of section 280A(f)(1)(B). If so, none of the expenses relating to the portion of petitioners' bed and breakfast inn that is used...

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