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OPPER v. COMMISSIONER

Docket No. 7479-70 SC.

31 T.C.M. 485 (1972)

T.C. Memo. 1972-121

Raymond L. Opper and Myrna J. Opper v. Commissioner.

United States Tax Court.

Filed May 25, 1972.

Attorney(s) appearing for the Case

Raymond L. Opper, pro se, 5489 S. Kearney, Englewood, Colo. Thomas M. Ingoldsby, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in the income taxes of petitioners as follows:

      Year            Deficiency

      1967 ........... $107.23
      1968 ...........  271.16

The issues presented for our determination are: (1) Whether petitioners are entitled to deductions for maintenance expenses and depreciation on their former personal residence which they incurred subsequent...

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