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HILL v. COMMISSIONER

Docket No. 6928-79.

41 T.C.M. 700 (1981)

T.C. Memo. 1981-10

Hamilton D. Hill and Millie K. Hill v. Commissioner.

United States Tax Court.

Filed January 8, 1981.

Attorney(s) appearing for the Case

Hamilton D. Hill, pro se. Thomas N. Thompson, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By statutory notice dated March 8, 1979 respondent determined a deficiency in petitioners' income tax of $2,186.62 and an addition to tax under section 6653 (a), I.R.C. 1954, of $109.33 for the calendar year ended December 31, 1975. After concessions by each party the remaining issues are: (1) whether petitioners overstated allowable depreciation by $2,546.67, (2) whether petitioners overstated allowable...

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