Memorandum Findings of Fact and Opinion
PARKER, Judge:
Respondent determined a deficiency of $3,013 in petitioners' Federal income tax for the taxable year 1976. After concessions, the issue remaining for decision is whether petitioners are entitled to deduct certain real property taxes, interest payments, and legal fees. These expenses were paid out of the proceeds of the sale of petitioners' residence. The question is whether that residence was part of...
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