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HELFAND v. COMMISSIONER

Docket No. 10117-82.

47 T.C.M. 1203 (1984)

T.C. Memo. 1984-102

James A. Helfand and Arlene M. Helfand v. Commissioner.

United States Tax Court.

Filed March 1, 1984.

Attorney(s) appearing for the Case

James A. Helfand, pro se, San Diego, Calif. Karen Nicholson Sommers, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined a deficiency in petitioners' Federal income taxes for taxable year ended December 31, 1979, in the amount of $422. After concessions, the sole issue for decision herein is the extent, if any, to which petitioners were entitled to a deduction under section 167(a),1 in their taxable year ended December 31, 1979, for the depreciation of rental property...

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