Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By statutory notice dated October 2, 1979 respondent determined a deficiency of $4,234 in petitioners' Federal income tax and an addition to tax of $212 under section 6653(a), I.R.C. 1954, for the taxable year 1977. After concessions, the issues for decision are (1) whether petitioners understated their rental income by $4,350, (2) whether petitioners are entitled to deductions taken for rental expenses...
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