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MacADAM v. COMMISSIONER

Docket No. 2523-70 "SC".

30 T.C.M. 1179 (1971)

T.C. Memo. 1971-274

James F. and Ileene E. MacAdam v. Commissioner.

United States Tax Court.

Filed October 28, 1971.

Attorney(s) appearing for the Case

Ileene E. MacAdam, pro se, 73A Collingswood St., San Francisco, Calif. Richard D. Worsley, for the respondent.

Memorandum Findings of Fact and Opinion

HOYT, Judge:

The respondent determined a deficiency in the petitioners' income tax for the year 1968 in the amount of $807.14. The issue presented for our decision is whether the petitioners correctly computed their deductions for depreciation of certain rental properties under section 1671 of the 1954 Code.

Findings of Fact

Some of the facts have been stipulated and are...

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