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JOHNSON v. COMMISSIONER

Docket No. 6450-70 SC.

30 T.C.M. 721 (1971)

T.C. Memo. 1971-168

Harry T. Johnson, Sr. and Marcella I. Johnson v. Commissioner.

United States Tax Court.

Filed July 19, 1971.

Attorney(s) appearing for the Case

Harry T. Johnson, Sr., pro se, 228 W. Monroe, Princeton, Ind. Robert G. Martinell, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $291.90 in petitioners' income tax for the calendar year 1967. The only issues for our consideration are (1) whether petitioners are entitled to take the additional first-year depreciation allowed by section 179(a)1 on an automobile used in Harry Johnson's business and (2) whether petitioners are entitled to a deduction for charitable...

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