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BAIRD v. COMMISSIONER

Docket No. 7429-74.

68 T.C. 115 (1977)

JOHN N. BAIRD AND JOY BAIRD, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 27, 1977.

Attorney(s) appearing for the Case

F. Alan Fletcher and William L. Crawford, for the petitioners.

James L. Norris, for the respondent.

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1970 in the amount of $26,042. By amended answer respondent increased the determined deficiency by disallowing additional interest and depreciation expenses claimed on petitioners' return.1

The issues for decision herein are: (1) On what date did petitioner John N. Baird become the owner of...

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