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RUSSELL v. COMMISSIONER

Docket No. 2860-79.

45 T.C.M. 290 (1982)

T.C. Memo. 1982-709

Robert R. Russell and Barbara E. Russell v. Commissioner.

United States Tax Court.

Filed December 6, 1982.

Attorney(s) appearing for the Case

James A. Christenson, 214 Spring St., Independence, Mo., for the petitioners. Dale P. Kensinger, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

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

  Tax Year Ended         Amount of
   December 31           Deficiency

  1973 .................. $688.05
  1974 ..................  788.68
  1975 ..................  555.92

After concessions, the only issue for our determination is whether the petitioners are entitled to claim a depreciation deduction under...

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