BRADSHAW v. COMMISSIONER

Docket No. 5820-76.

37 T.C.M. 445 (1978)

T.C. Memo. 1978-97

George Bradshaw and Mary T. Bradshaw v. Commissioner.

United States Tax Court.

Filed March 9, 1978.


Attorney(s) appearing for the Case

George Bradshaw, pro se. Michael R. McMahon, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in income tax of petitioners for the calendar year 1972 in the amount of $5,951.05.

The issues for decision are whether respondent properly increased petitioners' income as reported from real estate transactions and properly disallowed depreciation in the amount of $934.96 claimed by petitioners on a pick-up truck.

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