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CAULKINS v. COMMISSIONER

Docket No. 30859-81.

48 T.C.M. 1182 (1984)

T.C. Memo. 1984-504

David S. Caulkins and Janet V. Caulkins v. Commissioner.

United States Tax Court.

Filed September 20, 1984.

Attorney(s) appearing for the Case

David S. Caulkins and Janet V. Caulkins, pro se, Old Greenwich, Conn. Gregory A. Mazza and Powell W. Holly, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:*

Respondent determined a deficiency in petitioners' income tax for the year 1978 in the amount of $2,623. The basis of the deficiency is the disallowance of a depreciation deduction claimed for an interest in computers purchased by petitioner David S. Caulkins on December 21, 1978. The issues for decision are (1) whether the computers purchased by petitioner David S. Caulkins...

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