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BROWNING v. COMMISSIONER

Docket No. 33687-84.

55 T.C.M. 1232 (1988)

T.C. Memo. 1988-293

Louis A. and Merridawn Browning v. Commissioner.

United States Tax Court.

Filed July 6, 1988.

Attorney(s) appearing for the Case

Burgess L. Doan, 1900 Carew Tower, Cincinnati, Ohio, and Marvin L. Martin, for the petitioners. Ronald T. Jordan, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes of $4,125 and $4,252 in taxable years ending December 31, 1980 and December 31, 1981, respectively.

The issues for decision are: (1) whether petitioners are entitled to claim depreciation deductions under section 1671 for taxable years 1980 and 1981 with respect to a Stradivarius violin and a...

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