Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
Respondent determined a deficiency in petitioners' Federal income taxes for 1976 in the amount of $198. The issues for decision are:
1. Whether petitioners are entitled to deduct expenses incurred in connection with the rental of a two-unit condominium in excess of the limitations of section 280A.
2. Whether petitioners properly reported their rental income...
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