WALSH v. COMMISSIONER

Docket No. 3940-72.

33 T.C.M. 728 (1974)

T.C. Memo. 1974-167

Robert Earl Walsh and Shirley J. Walsh v. Commissioner.

United States Tax Court.

Filed June 24, 1974.


Attorney(s) appearing for the Case

Robert Earl Walsh, pro se, 18640 Woodbank Way, Saratoga, Calif. Karen T. Skeen, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in the petitioners' income tax as follows:

  Year                Deficiency

  1968 .............. $2,533.04
  1969 ..............  2,127.06

Concessions having been made, the sole issue remaining for our determination is whether respondent erred in redetermining depreciation deductions taken by petitioners with respect to certain rental property...

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