Estate of Carolyn W. Holland, Deceased, Jack K. Holland, Lewis G. Holland, Sr., and Betty H. Kann, Executors - Page 68

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               We hold, therefore, that petitioner is liable for the                  
          accuracy-related penalty for the portion of any underpayment of             
          the tax required to be shown on the return that is due to the               
          deduction for the expense of maintaining the condominium.                   
               To reflect the foregoing,                                              
                                                       Decision will be               
                                                  entered under Rule 155.             

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