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ALLEN v. COMMISSIONER

Docket No. 16567-79.

43 T.C.M. 620 (1982)

T.C. Memo. 1982-93

Donald H. Allen and Peggy P. Allen v. Commissioner.

United States Tax Court.

Filed February 23, 1982.

Attorney(s) appearing for the Case

Donald H. Allen and Peggy P. Allen, pro se., Fort Lauderdale, Fla. Ivan A. Gomez, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By statutory notice dated October 2, 1979 respondent determined a deficiency of $4,234 in petitioners' Federal income tax and an addition to tax of $212 under section 6653(a), I.R.C. 1954, for the taxable year 1977. After concessions, the issues for decision are (1) whether petitioners understated their rental income by $4,350, (2) whether petitioners are entitled to deductions taken for rental expenses...

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