HIRSCHEL v. COMMISSIONER

Docket No. 6165-78.

41 T.C.M. 1298 (1981)

T.C. Memo. 1981-189

Joel Hirschel v. Commissioner.

United States Tax Court.

Filed April 21, 1981.


Attorney(s) appearing for the Case

Joel Hirschel, pro se, 253 West 72nd St., New York, N.Y. Ralph A. Eppensteiner, for the respondent.


Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1975 in the amount of $398.71. The issues presented for our decision are: (1) whether petitioner is entitled to deduct depreciation and maintenance expenses under sections 167(a)(2)1 and 212(2) for a house purchased by petitioner and his brother from their mother and occupied rent free...

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