Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency of $524 in petitioners' Federal income taxes for 1984. After concessions, the issue for decision is whether petitioners are entitled to deduct losses from rental of an apartment in their residence. All section references are to the Internal Revenue Code as in effect for 1984.
Findings of Fact
Some of the facts have been stipulated, and the stipulated...
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