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CARLSON v. COMMISSIONER

Docket Nos. 13540-78, 3380-79.

41 T.C.M. 1090 (1981)

T.C. Memo. 1981-117

Frank L. Carlson and Mariane Carlson v. Commissioner.

United States Tax Court.

Filed March 12, 1981.

Attorney(s) appearing for the Case

Frank L. Carlson and Mariane Carlson, pro se. Beth L. Williams, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

In these consolidated cases, respondent determined deficiencies in the amounts of $3,059 and $5,585.16 in petitioners' Federal income taxes for 1975 and 1976, respectively. The issues for decision are:

1. Whether petitioners are entitled to deductions for depreciation or amortization for 1975 and 1976 with respect to money invested in connection with the operation of a sanitary landfill...

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