Memorandum Findings of Fact and Opinion
STERRETT, Judge:
The Commissioner determined a deficiency of $151.44 in petitioners' Federal income taxes for the calendar year 1967. The question before us is whether the petitioners who ceased using a house as their residence and offered it for sale without attempting to rent it are entitled to take deductions for depreciation, maintenance and repairs incurred during the period prior to the actual sale of the house...
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