Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $155 in petitioner's income tax for 1967. The only issue for decision is whether the sum of $875 which petitioner paid as rent for a residence in Pointe-Claire, Province of Quebec, Canada, is deductible under sections 162 and 274, Internal Revenue Code of 1954.
Findings of Fact
Stanley T. Yascolt...
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