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KOVACEVICH v. COMMISSIONER

Docket No. 34758-84.

52 T.C.M. 814 (1986)

T.C. Memo. 1986-513

Robert E. Kovacevich and Yvonne R. Kovacevich v. Commissioner.

United States Tax Court.

Filed October 20, 1986.

Attorney(s) appearing for the Case

Robert E. Kovacevich, pro se, Lincoln Bldg., Spokane, Wash. Dean H. Wakayama, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $20,753 in petitioners' Federal income taxes for 1978. The deficiency resulted from respondent's determination that petitioners were not entitled to deduct $40,000 depreciation claimed in relation to a master recording activity. By amendment to his answer, respondent claims additional interest under section 6621(d).1

Findings...

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