Stephen A. Bodzin and Tanya K. Bodzin v. Commissioner of Internal Revenue

THOMSEN, Senior District Judge.

The Commissioner appeals from a decision of the Tax Court 1 which allowed taxpayers, in computing their taxable income for 1967, to deduct $100 of the $2,100 annual rent they paid for their apartment, on the ground that one room therein was used on some evenings and weekends by the husband as an office.

There is no dispute about the basic facts. Bodzin was an attorney-advisor in the Interpretive Division, Office of the Chief Counsel, Internal Revenue Service. His office was in the Internal Revenue Building, in Washington, where he worked on proposed ruling…