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GILCHRIST v. COMMISSIONER

Docket No. 12530-81.

46 T.C.M. 226 (1983)

T.C. Memo. 1983-288

John L. and Berbel Gilchrist v. Commissioner.

United States Tax Court.

Filed May 24, 1983.

Attorney(s) appearing for the Case

Paul M. Thielking, 2190 N.W. 82nd St., Des Moines, Iowa, for the petitioners. Bruce W. Baker, for the respondent.

Memorandum Opinion

TANNENWALD, Chief Judge:

Respondent determined deficiences of $85.03 in petitioners' 1977 Federal income tax and $14,504.00 in petitioners' 1978 Federal income tax. Due to concessions by petitioners, the sole issue for decision is whether petitioners are entitled to deduct expenses incurred in connection with a piece of residential property owned by them and rented to petitioner John L. Gilchrist's (John's) daughter, and her husband, at...

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