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insurance, utilities, depreciation, and miscellaneous expense.
Petitioner is not entitled to deduct the gardening expense.
Because petitioner deducted two-thirds of the total expenses,
total expenses (excluding gardening expenses) equal $6,128.
Forty percent of that amount is $2,487, the amount deductible by
petitioner. As mentioned, the rental activities are passive.
To the extent that we have not addressed any of the parties'
arguments, we have considered them and conclude they are
irrelevant or without merit.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011