MITTON v. COMMISSIONER

Docket No. 66744.

18 T.C.M. 191 (1959)

T.C. Memo. 1959-40

Merlin E. Mitton v. Commissioner.

United States Tax Court.

Filed February 27, 1959.


Attorney(s) appearing for the Case

Merlin E. Mitton, pro se., 1002 Woodlawn Avenue, Beckley, W. Va. Mark H. Berliant, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TRAIN, Judge:

The respondent determined deficiencies in the petitioner's income tax in the years and amounts as follows:

  Year                       Deficiency

  1953 ....................    $196.48
  1954 ....................      84.20
  1955 ....................     130.39

The issues are (1) whether the respondent erred in his determination of the basis for depreciation of a rental...

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