NOYCE v. COMMISSIONER

Docket No. 21094-88.

97 T.C. 670 (1991)

ROBERT N. NOYCE AND ANN S. BOWERS NOYCE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 16, 1991.


Attorney(s) appearing for the Case

Lawrence A. Aufmuth and Thomas J. Morgan, for the petitioners.

Robert J. Misey, Jr., for the respondent.


RUWE, Judge:

Respondent determined a deficiency in petitioners' Federal income taxes for 1983 in the amount of $68,633.50. The issues for decision are: (1) Whether petitioners may deduct operating expenses and depreciation with respect to use of an airplane by Mr. Noyce in his capacity as a corporate official; (2) whether petitioners are entitled to deduct the airplane expenses and depreciation with respect to its use for Mr. Noyce's flight training; (3) whether...

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