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BOLTON v. COMMISSIONER

Docket No. 7741-79.

77 T.C. 104 (1981)

DORANCE D. BOLTON AND HELEN A. BOLTON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 27, 1981.

Attorney(s) appearing for the Case

Charles S. Wulke, for the petitioners.

Michael R. Morris, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined an $859 deficiency in petitioners' 1976 income tax. After concessions, the only remaining issue is the amount of deductions allowable in accordance with section 280A, I.R.C. 1954, with respect to maintenance expenses, exclusive of interest and property taxes, on petitioners' Palm Springs vacation home. The answer depends upon the amount of interest and property taxes allocable to the rental use of the...

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