Leslie A. and Betsy M. Roy - Page 10

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          year, this is sufficient rental of a dwelling unit to preclude              
          exclusion of income and prohibit deductions under section                   
          280A(g).                                                                    
               For this reason, we find that petitioners have not met their           
          burden of proof with respect to their claimed deductions and                
          exclusions.                                                                 
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             for respondent.                          






























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