BELLOWS v. COMMISSIONER

Docket No. 7174-65.

26 T.C.M. 978 (1967)

T.C. Memo. 1967-199

K. C. Bellows and Clarabel V. Bellows v. Commissioner.

United States Tax Court.

Filed October 13, 1967.


Attorney(s) appearing for the Case

K. C. Bellows, pro se, 2840 Bremen St., Columbus, Ohio. Rodney G. Haworth, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in the Federal income tax of petitioners for the calendar years 1960, 1961, and 1962 in the amounts of $632.99, $665.09, and $1,044.07, respectively. After various concessions by petitioners, two issues remain for our consideration: (1) Is the fair rental value of an apartment furnished to the managers of petitioners' apartment buildings deductible as an ordinary...

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