BUTLER v. COMMISSIONER

Docket No. 2122-68.

29 T.C.M. 880 (1970)

T.C. Memo. 1970-196

Paul M. Butler, Jr. and Nancy O. Butler v. Commissioner.

United States Tax Court.

Filed July 15, 1970.


Attorney(s) appearing for the Case

Paul M. Butler, Jr., pro se, 29 Tioga Pass, Short Hills, N. Y. Barry N. Mosebach, for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $358.91 in petitioners' income tax for the calendar year 1966. The only question presented for decision is whether petitioners may deduct expenses for maintenance, repairs, and depreciation incurred while they held for sale a house which they had previously used as their residence.

Findings of Fact

The parties have stipulated certain facts which are incorporated...

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