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SHERLOCK v. COMMISSIONER

Docket No. 797-70.

31 T.C.M. 383 (1972)

T.C. Memo. 1972-97

James J. Sherlock and Margaret G. Sherlock v. Commissioner.

United States Tax Court.

Filed April 27, 1972.

Attorney(s) appearing for the Case

James J. Sherlock, pro se, P.O. Box 1526, Hemet, Calif. Alan R. Herson, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the year 1966 in the amount of $623.51. Two issues are presented for our decision: (1) Whether petitioners are entitled to deduct under sections 167 and 2121 claimed maintenance and depreciation deductions in respect to their former residence and its furniture; and (2) whether petitioners are entitled...

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