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TIBBS v. COMMISSIONER

Docket No. 32394-85.

54 T.C.M. 856 (1987)

T.C. Memo. 1987-515

Norman J. Tibbs and Dorothy L. Tibbs v. Commissioner.

United States Tax Court.

Filed October 1, 1987.

Attorney(s) appearing for the Case

Norman J. Tibbs, pro se. Kermit O. Keeling, for the respondent.

Memorandum Opinion

WILLIAMS, Judge:

The Commissioner determined a deficiency in petitioners' 1982 Federal income tax in the amount of $13,993.25.

The issues this Court must decide are: (1) whether certain rental property qualifies as section 381 property and (2) whether the rental property qualifies as section 179 property.

The facts of this case have been fully stipulated pursuant to Rule 122, Tax Court Rules...

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