Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined deficiencies in the Federal income tax of petitioners for the calendar years 1960, 1961, and 1962 in the amounts of $632.99, $665.09, and $1,044.07, respectively. After various concessions by petitioners, two issues remain for our consideration: (1) Is the fair rental value of an apartment furnished to the managers of petitioners' apartment buildings deductible as an ordinary...
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