Erin Mullin - Page 1

                                 T.C. Memo. 2001-121                                  

                               UNITED STATES TAX COURT                                

                             ERIN MULLIN, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16722-99.                     Filed May 23, 2001.           

               Erin Mullin, pro se.                                                   
               G. Michelle Ferreira, for respondent.                                  

                                 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.                           

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