Peter A. v. United States

OPINION

BOWNES, District Judge.

Plaintiffs bring this action to recover federal income taxes and interest in the amount of $45.22, which they allege were illegally assessed and collected. Jurisdiction is based on 28 U.S.C. § 1346.

The issue is whether during the taxable year 1972 plaintiffs were entitled by 26 U.S.C. § 162 to deductions (“§ 162 deductions”) for expenses made in connection with the maintenance and use of an office at their residence. I rule that 26 U.S.C. § 162 permits such deductions.

FACTS

The following facts are stipulated. Plaintiffs are husband and wife domiciled in…