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(3) Whether petitioner is entitled to itemized deductions
for charitable contributions in 1993 and 1994. We hold that he
is not.
(4) Whether petitioner is entitled to an itemized deduction
for gambling losses in 1993. We hold that he is not.
(5) Whether petitioner is entitled to an itemized deduction
for union dues in 1993. We hold that he is not.
(6) Whether petitioner must include in gross income refunds
of State income taxes he received in 1993 and 1994. We hold that
he must include the refund received in 1993 but not the refund
received in 1994.
(7) Whether petitioner is entitled to Schedule E deductions
in 1994 for cleaning and maintenance and for repairs in excess of
the amounts conceded by respondent. We hold that he is not.
(8) Whether petitioner is entitled to a Schedule E deduction
for utilities in 1994. We hold that he is to the extent provided
herein.
(9) Whether petitioner is liable for the accuracy-related
penalty under section 6662(a) for negligence or intentional
disregard of rules or regulations in 1993 and 1994. We hold that
he is to the extent provided herein.
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