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HUENE v. COMMISSIONER

Docket No. 11263-77.

38 T.C.M. 1176 (1979)

T.C. Memo. 1979-302

Donald R. Huene and Annette S. Huene v. Commissioner.

United States Tax Court.

Filed August 9, 1979.

Attorney(s) appearing for the Case

Donald R. Huene, pro se, 7429 N. Valentine, Fresno, Calif. Bryce A. Kranzthor, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income tax against petitioners for 1973 in the amount of $2,122.

The only issue presented for decision is whether respondent erred in determining the useful lives of component assets on which depreciation deductions under section 167(a)1 were taken by a partnership in which petitioners own an interest.

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