STURGILL v. COMMISSIONER

Docket No. 9269-84.

53 T.C.M. 120 (1987)

T.C. Memo. 1987-86

Delbert R. and Jackie A. Sturgill v. Commissioner.

United States Tax Court.

Filed February 12, 1987.


Attorney(s) appearing for the Case

Carle E. Davis, Robert E. Draim, Kurt R. Magette and Gerald E. Wilson, for the petitioners. Scott Anderson and Marion B. Morton, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for taxable years ending December 31, 1981 and 1982 in the amounts of $1,146.04 and $51,690.16, respectively.

After concessions,1 the only remaining issue in this case is whether petitioners are entitled to certain depletion deductions based on...

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