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CLARK v. COMMISSIONER

Docket No. 5748-64.

25 T.C.M. 118 (1966)

T.C. Memo. 1966-22

Ralph S. Clark and Kate E. Clark v. Commissioner.

United States Tax Court.

Filed January 27, 1966.

Attorney(s) appearing for the Case

Ralph S. Clark, pro se, 47 Visk Park B, Rochester, N. Y. Paul H. Frankel, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in petitioners' income tax for the years 1961 and 1962 in the amounts of $507.71 and $254.23, respectively. The deficiencies were based upon the disallowance in each of the two years of claimed depreciation on business property and the major portion of claimed repairs and casualty losses resulting from vandalism.

Findings of Fact

Petitioners are...

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