Baker v. Commissioner

ALVIN F. BAKER and NANCY B. BAKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Baker v. Commissioner

Docket No. 4904-80.

United States Tax Court

T.C. Memo 1983-61; 1983 Tax Ct. Memo LEXIS 728; 45 T.C.M. (CCH) 635; T.C.M. (RIA) 83061;

February 1, 1983.

Philip D. Humphreys, for petitioners.

Ray K. Kamilkawa, for respondent.

WILBUR

MEMORANDUM FINDINGS OF FACTS AND OPINION

WILBUR, Judge: Respondent determined a deficiency of $1,505 in petitioners' 1976 Federal income tax. The issues for our determination are: (1) whether Mr. Baker's use of a dwelling unit in connection with his performance…