Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency of $667.49 in petitioners' Federal income tax for their taxable year 1972. Concessions having been made, there are three issues for decision:
(1) The deductibility of $2,371.52 of depreciation and maintenance expenses incurred during the period in which a house, previously used by petitioners as their residence, was held for sale.
(2) Whether petitioners...
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