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LUPTON v. COMMISSIONER

Docket No. 30039-85.

53 T.C.M. 249 (1987)

T.C. Memo. 1987-111

David W. Lupton and Rubye L. Lupton v. Commissioner.

United States Tax Court.

Filed February 24, 1987.

Attorney(s) appearing for the Case

Joseph R. Gilsoul and R. Cody Mayo, Jr., 912 Kings Highway, Shreveport, La., for the petitioner. Catherine L. Whitaker, for the respondent.

Memorandum Opinion

WILLIAMS, Judge:

The Commissioner determined a deficiency of $338.24 in petitioners' Federal income tax for their 1983 taxable year. Respondent has conceded that there is no deficiency for 1983. Petitioners now claim an overpayment, contending that they are entitled to exclude $1,960.00 from gross income in 1983 pursuant to section 119.1 The issue we must decide is whether petitioners may deduct their rent...

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