McKINNEY v. COMMISSIONER

Docket No. 5437-78.

41 T.C.M. 1272 (1981)

T.C. Memo. 1981-181

Edith G. McKinney and Estate of James R. McKinney, Deceased, Edith G. McKinney, Executrix v. Commissioner.

United States Tax Court.

Filed April 15, 1981.


Attorney(s) appearing for the Case

James R. McKinney, pro se,1 Oklahoma City, Okla. Leroy D. Boyer, for the respondent.


Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined deficiencies in petitioners' income tax for the years 1974, 1975 and 1976 in the respective amounts of $1,770.99, $2,411.69 and $1,206.38. The issues for decision are: (1) whether deductions claimed with respect to the renting of a Hawaiian condominium are limited as provided in section 183;2 (2) whether a judgment entered in Edith G. and James R. McKinney...

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