1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 79 T.C.M.
  5. 79 T.C.M. 1631 (2000)
 

WHITE v. COMMISSIONER

Docket No. 3998-98.

79 T.C.M. 1631 (2000)

T.C. Memo. 2000-81

Meredith and Shirley A. White v. Commissioner.

United States Tax Court.

Filed March 9, 2000.

Attorney(s) appearing for the Case

Meredith White and Shirley A. White, pro sese. Mary Ann Waters, for the respondent.

MEMORANDUM OPINION

CHIECHI, Judge:

Respondent determined deficiencies in petitioners' Federal income tax (tax) for 1993, 1994, and 1995 in the amounts of $345, $1,088, and $1,110, respectively. The issues remaining for decision1 are:

(1) Are petitioners entitled to the depreciation deductions claimed in Schedules C of their returns for the years at issue? We hold that they are not.

(2) Are petitioners entitled...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases