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PECK v. COMMISSIONER

Docket Nos. 7771-79, 12398-80.

43 T.C.M. 291 (1982)

T.C. Memo. 1982-17

Donald A. Peck and Judith W. Peck v. Commissioner.

United States Tax Court.

Filed January 12, 1982.

Attorney(s) appearing for the Case

Harry J. Kaplin, 111 West St. John St., San Jose, Calif., for the petitioners. Rebecca T. Hill, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

In these consolidated cases, respondent determined deficiencies of $4,269, $11,595, and $14,201 in petitioners' Federal income taxes for the years 1974, 1975, and 1976, respectively. Due to concessions, the only issue is to what extent, if at all, petitioners are entitled to deduct certain rents paid to their closely-held corporation.

Findings of...

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