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HARDIN v. COMMISSIONER

Docket No. 8558-71.

32 T.C.M. 892 (1973)

T.C. Memo. 1973-193

Taylor S. Hardin and Katharine B. Hardin v. Commissioner.

United States Tax Court.

Filed August 29, 1973.

Attorney(s) appearing for the Case

Fred R. Tansill and Paul S. Richter, 1140 Connecticut Ave., Washington, D.C., for the petitioners. David E. Price, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined a deficiency in the petitioners' income tax for the taxable year 1967 in the amount of $32,729.46.

Certain concessions having been made by the parties, the sole question before the Court is whether the petitioners are entitled to a full year's depreciation deduction in 1967 for a thoroughbred race horse they purchased in December...

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