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OCRANT v. COMMISSIONER

Docket No. 6200-73.

65 T.C. 1156 (1976)

LAWRENCE OCRANT AND NANCY H. OCRANT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 23, 1976.

Attorney(s) appearing for the Case

Barry J. Goldstein, for the petitioners.

John D. Moats, for the respondent.

FAY, Judge:

Respondent determined the following deficiencies in the Federal income tax of petitioners:

        1965 --------------------------         $341.36
        1966 --------------------------          553.67
        1968 --------------------------       14,167.77

We are to decide if a joint venture of which Lawrence Ocrant was a member claimed excessive deductions for depreciation on the U.S. partnership return of income which...

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