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PINKSTON v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 11642-18.

T.C. Memo. 2020-44

GARY PINKSTON AND JANICE PINKSTON, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed April 13, 2020.

Attorney(s) appearing for the Case

John H. Dies , Steven T. Miller , Jefferson H. Read , John J. McGregor , Lisa M. Mahlum , Matthew S. Reddington , and Matthew S. Spradling , for petitioners.

Nicholas R. Rosado and Michael Skeen , for respondent.

MEMORANDUM OPINION

Currently before the Court is petitioners' motion for partial summary judgment concerning their Federal income tax liability for 2012. Petitioners in 2003 and 2010 acquired rental properties in Hawaii, upon which they claimed depreciation deductions under the Modified Accelerated Cost Recovery System ...

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