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COOPER v. COMMISSIONER

Docket No. 65055.

31 T.C. 1155 (1959)

FRANK B. AND PAULINE COOPER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 18, 1959.

Attorney(s) appearing for the Case

Eugene H. Fryman, Esq., and Charles B. Ginocchio, Esq., for the petitioners.

Mark H. Berliant, Esq., for the respondent.

OPINION.

TIETJENS, Judge:

This proceeding involves a deficiency in income tax for the taxable year 1954 in the amount of $526.61, and an addition thereto under section 294(d)(1)(B) of the 1939 Code in the amount of $140.67.

The only issue for decision is whether petitioners are entitled to a deduction for depreciation on improvements to subdivided real estate held for sale.

All of the facts were stipulated, are so found, and are incorporated...

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