SCHUMAKER v. COMMISSIONER

Docket No. 5666-69 SC.

29 T.C.M. 1315 (1970)

T.C. Memo. 1970-281

Ralph E. Schumaker and Janet A. Schumaker v. Commissioner.

United States Tax Court.

Filed October 5, 1970.


Attorney(s) appearing for the Case

Ralph E. Schumaker, pro se, 4024 Tar Hill Dr., Bloomfield Hills, Mich. Ralph F. Keister, for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

A deficiency in the income tax of petitioners for the taxable year 1967 has been determined in the amount of $111.

The issues to be decided are: (1) whether respondent has erred in disallowing certain alleged charitable contribution deductions; (2) whether he has erred in using a 35-year life for the purpose of computing depreciation upon certain real estate improvements; (3) whether, on the...

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