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BERRY v. COMMISSIONER

Docket No. 3258-76.

37 T.C.M. 326 (1978)

T.C. Memo. 1978-65

James C. Berry and Carlydia Berry v. Commissioner.

United States Tax Court.

Filed February 22, 1978.

Attorney(s) appearing for the Case

H. Wayne Grant, Maclellan Bldg., Chattanooga, Tenn., and Richard G. Bonnington, for the petitioners. Stanley H. Smith, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined deficiencies in petitioners' Federal income taxes as follows:

    Year                 Amount

    1972 ..........  $13,775.80
    1973 ..........    2,516.90

After concessions by petitioners, the sole issue remaining for decision is whether petitioners' unrecovered cost of constructing a parking facility is deductible as an operating expense in 1972...

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