Memorandum Opinion
WELLS, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for taxable year 1986 in the amount of $2,084.00.
After concessions, the issues for decision are (1) whether petitioners are entitled to miscellaneous deductions in the amount of $1,510.00; (2) whether petitioners are entitled to deduct a charitable contributions in the amount of $325.00; (3) whether petitioners are entitled to deduct a rental loss...
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