HODGES v. COMMISSIONER

Docket Nos. 20603-81, 28977-81.

50 T.C.M. 955 (1985)

T.C. Memo. 1985-461

Irene McLaughlin Hodges and Thomas Lyman Hodges v. Commissioner.

United States Tax Court.

Filed September 3, 1985.


Attorney(s) appearing for the Case

Thomas L. Hodges and Irene McLaughlin Hodges, pro se, Sunnyvale, Calif. Janice M. Fallman, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined deficiencies in petitioners' 1978 and 1979 Federal income tax in the respective amounts of $2,410 and $1,830. Following numerous concessions by both parties,1 the sole issue for determination is the depreciable useful life for a vacation home that petitioners converted to rental use.

Findings...

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