Simpson, Judge: The Commissioner determined deficiencies in the petitioners’ Federal income tax in the amounts of $235.56 for 1969 and $653.70 for 1970. Due to concessions, the following issues remain for decision: (1) Whether one-sixth of the petitioners’ rental and other costs of the apartment is deductible under either section 162(a) or section 212 of the Internal Revenue Code of 1954 1</f…
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