IRWIN, Judge:
Respondent determined deficiencies in petitioner's income taxes for the taxable years 1968 and 1969 in the amounts of $3,561 and $358, respectively. The only issue for our determination is whether petitioner is entitled to maintenance and depreciation deductions with respect to his former residence for the time between the date he ceased using the property and the date of its sale.
FINDINGS OF FACT
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