Income Tax Keyed to Lind
Lowry v. United States
Plaintiffs, husband and wife, live in Peterborough, New Hampshire. On their 1970 income tax return, Plaintiffs deducted expenditures for the care and maintenance of their former summer residence. They claimed the property was held for the production of income. The Internal Revenue Service did not allow the deduction. After the summer house was put on the market, Plaintiffs never used the house as residential property again. It took several years for the house to sale and Plaintiffs never rented it out during that time.
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