LAPOINT v. COMMISSIONER

Docket No. 8797-87.

94 T.C. 733 (1990)

DOROTHY LAPOINT, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 23, 1990.


Attorney(s) appearing for the Case

Dorothy LaPoint, pro se.

Ann Murphy, for the respondent.


JACOBS, Judge:

Respondent determined a deficiency of $8,214.58 in petitioner's 1983 income tax.

After concessions, the issues for decision are: (1) The characterization of certain renovations which petitioner made to 3 of her 13 rental properties (i.e., whether said renovations constituted repairs or capital improvements); (2) whether petitioner is entitled to an investment tax credit with respect to an automobile used in connection with her

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