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CARR v. COMMISSIONER

Docket No. 4540-76.

37 T.C.M. 370 (1978)

T.C. Memo. 1978-76

Gene Carr v. Commissioner.

United States Tax Court.

Filed February 27, 1978.

Attorney(s) appearing for the Case

Gene Carr, 125 Main St., Winner, S.D., pro se. Albert B. Kerkhove, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined deficiencies in the income tax of petitioner of $832.51 for the 1972 taxable year and $1,457.33 for the 1973 taxable year.

The two issues for determination are: (1) the allocation of purchase price between the land and the building on each of two properties, and (2) the useful life of each building located on the two properties.

Findings of Fact

Some of...

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