Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in Federal income tax for the year 1974 in the amount of $545.85. The issues for our decision are:
(1) Whether petitioners who were on the cash basis may claim a bad debt deduction for uncollected rent;
(2) Whether expenses incurred by petitioner husband in partitioning property in which he had an interest are deductible non-trade or non-business...
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