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BAUER v. COMMISSIONER

Docket No. 8426-71.

32 T.C.M. 887 (1973)

T.C. Memo. 1973-191

Marshall Bauer and Sandra Bauer v. Commissioner.

United States Tax Court.

Filed August 28, 1973.

Attorney(s) appearing for the Case

Howard R. Cohen, for the petitioners, Alan M. Jacobson, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined deficiencies in petitioners' income tax for the years 1967 and 1968 in the amounts of $5,909.19 and $8,363.74, respectively. The issue for decision is whether petitioner is in the trade or business of constructing luxury homes for purposes of allowing deductions under section 162 of the Internal Revenue Code of 1954,1 depreciation deductions under section...

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