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ROY v. COMMISSIONER

Docket No. 7423-96.

75 T.C.M. 2081 (1998)

T.C. Memo. 1998-125

Leslie A. and Betsy M. Roy v. Commissioner.

United States Tax Court.

Filed March 31, 1998.

Attorney(s) appearing for the Case

Walter A. Hefner, Jr., Yakima, Wash., for the petitioners. Sandra Veliz, for the respondent.

MEMORANDUM OPINION

DEAN, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined deficiencies in petitioners' Federal income taxes for the years 1992 and 1993 in the amounts of $3,600 and $3,901, respectively. The issues for decision are: (1) Whether petitioners are entitled to rental expense deductions for a personal residence; and (2) whether petitioners are...

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