SCOTT v. COMMISSIONER

Docket No. 228-76.

38 T.C.M. 115 (1979)

T.C. Memo. 1979-29

Eugene V. Scott and Genevieve M. Scott v. Commissioner.

United States Tax Court.

Filed January 22, 1979.


Attorney(s) appearing for the Case

Jimmy L. Heisz and Neil J. O'Brien, for the petitioners. William P. Hardeman, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioners' Federal income tax for the taxable years 1969 and 1973 in the respective amounts of $768.19 and $2,709. Concessions having been made, three issues remain for our decision:

(1) Whether the cost of installing an automatic sprinkler system near the foundation of an apartment building constitutes an expense for repairs deductible under section...

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