McKAY v. COMMISSIONER

Docket No. 4466-67.

27 T.C.M. 1478 (1968)

T.C. Memo. 1968-276

James T. McKay and Margaret McKay v. Commissioner.

United States Tax Court.

Filed December 2, 1968.


Attorney(s) appearing for the Case

James T. McKay, pro se, 2307 Windsor Rd., Alexandria, Va. Gerald D. Babbitt, for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in the income tax liability of petitioners for the years 1962, 1963 and 1964 as follows:

  1962...................    $266.74
  1963...................    382.82
  1964...................    294.15

The deficiencies result from respondent's determination that deductions on account of depreciation on office equipment claimed by petitioners in their returns for the...

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