DIEMER v. COMMISSIONER

Docket No. 3164-72.

34 T.C.M. 604 (1975)

T.C. Memo. 1975-127

Ewald R. Diemer v. Commissioner.

United States Tax Court.

Filed May 6, 1975.


Attorney(s) appearing for the Case

Dougal C. Pope, 2317 Bissonnet, Houston, Tex., for the petitioner. Thomas M. Ingoldsby, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined deficiencies in petitioner's income tax for the years 1968 and 1969 in the amounts of $3,368 and $3,559.42, respectively. The issue is whether petitioner is entitled to deduct depreciation and the cost of maintaining and operating a single-engine airplane which he personally owned.

Findings of Fact

Ewald R. Diemer (hereinafter referred to as petitioner) was a resident...

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