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POTTER v. COMMISSIONER

Docket No. 4310-67.

28 T.C.M. 1190 (1969)

T.C. Memo. 1969-227

Gail C. Potter and Loreen Potter v. Commissioner.

United States Tax Court.

Filed October 27, 1969.

Attorney(s) appearing for the Case

Horace N. Freedman, Suite 627, 9171 Wilshire Blvd., Beverly Hills, Calif., for the petitioners. James A. Thomas, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1964 and 1965. The amounts of the deficiencies were $12,763.92 and $11,864.45, respectively.

The only issue remaining for decision relates to petitioners' computation of depreciation deductions on certain leasehold improvements.

Findings of Fact

Some of the facts were stipulated. The...

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