Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the year 1977 in the amount of $121. The sole issue is whether petitioner is entitled to deduct rental expenses to the extent they exceed his rental income.
Findings of Fact
At the time of the filing of the petition herein, petitioner was a resident of Houston, Texas. He is a single individual who filed a U.S...
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