DOWNING v. COMMISSIONER

Docket No. 6312-87.

57 T.C.M. 1379 (1989)

T.C. Memo. 1989-447

David B. Downing and Sandra Downing v. Commissioner.

United States Tax Court.

Filed August 22, 1989.


Attorney(s) appearing for the Case

David B. Downing and Sandra Downing, pro se. Robert Misey, for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1983 of $3,825.

After concessions, the issues for decision are: (1) Whether petitioners are entitled to deduct depreciation expense in 1983 attributable to their 1963 Ford truck; (2) whether petitioners are entitled to an investment tax credit and to deduct depreciation and repair expenses attributable to...

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