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PERRY v. COMMISSIONER

Docket No. 7269-76.

36 T.C.M. 968 (1977)

T.C. Memo. 1977-235

William A. Perry and Mari F. Perry v. Commissioner.

United States Tax Court.

Filed July 26, 1977.

Attorney(s) appearing for the Case

Alan P. Cusick, 702 Industrial Bank Bldg. Providence, R.I. 02903, for the petitioners. W. Terrence Mooney, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency of $3,568.24 in petitioners' Federal income tax for 1974. The only issue is the deductibility of maintenance expenses incurred during 1974 when a house, previously used by petitioners as their residence, was held for sale.

Findings of Fact

At the time the petition was filed, petitioners William A. and Mari F. Perry were legal residents of Newport...

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