Court allows tax deduction for rental income from property retained after partial sale.

The Administrative Court allowed the taxpayer's claim for a tax deduction on rental income derived from a property retained after selling a share of a house and land. The taxpayer had sold three-quarters of the property in 1976 but kept the remaining two rooms and kitchen, which he had already rented out before the sale and continued to do so. The court ruled in favor of the taxpayer, confirming that the rental income from the retained portion constitutes a taxable event eligible for the specific property tax deduction.