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JOSEPH M. v. COMMISSIONER

Dkt. No. 10068-05.

94 T.C.M. 548 (2007)

T.C. Memo. 2007-363

Joseph M. and Marjorie Sita v. Commissioner.

United States Tax Court.

December 10, 2007.

Attorney(s) appearing for the Case

Joseph M. Sita, pro se.

Trent D. Usitalo, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for 2001 and 2002 (years at issue) of $3,121 and $2,100.1

After concessions,2 the issues for decision are: (1) Whether petitioners are entitled to a depreciation deduction of $2,143 under section 167 for 2001; (2) whether petitioners are entitled to a disabled access...

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