Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined deficiencies of $3,420.73 and $2,303.37 in petitioners' Federal income tax for the calendar years 1971 and 1972, respectively.
The issues presented for our consideration are:
(1) Whether certain expenses incurred by petitioners in maintaining a cottage, and a loss incurred on its sale, are deductible.
(2) Whether petitioners are entitled to certain claimed...
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