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SHAW v. COMMISSIONER

Docket No. 5186-65.

28 T.C.M. 626 (1969)

T.C. Memo. 1969-120

Keith W. Shaw and Mary L. Shaw v. Commissioner.

United States Tax Court.

Filed June 16, 1969.

Attorney(s) appearing for the Case

M. L. Borawick, for the petitioners. Millard D. Lesch, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in income tax for the calendar years 1961 and 1962 in the amounts of $84 and $414.40, respectively.

Petitioners have assigned error as follows:

The commissioner has assessed taxes against income without regard to proper costs claimed as (1) airplane expense, and (2) airplane depreciation.

On line 15e, page 1 of petitioners' returns for 1962...

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