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HEBERER v. COMMISSIONER

Docket No. 8997-72.

33 T.C.M. 626 (1974)

T.C. Memo. 1974-139

Donald L. Heberer and Norma A. Heberer v. Commissioner.

United States Tax Court.

Filed May 30, 1974.

Attorney(s) appearing for the Case

Donald L. Heberer, pro se, 18417 Von Ness Ave., Torrance, Calif. Richard H. Gannon, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1969 in the amount of $4,605.13. Petitioners did not put in issue an adjustment of their claimed deduction for contributions so the only issue for decision is whether petitioners may deduct the sum of $13,500, or any part thereof, as intangible drilling and development costs.

Findings of Fact

Petitioners were...

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