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McCONNELL v. COMMISSIONER

Docket No. 22100-86.

55 T.C.M. 1284 (1988)

T.C. Memo. 1988-307

William G. McConnell and Eugenia F. McConnell v. Commissioner.

United States Tax Court.

Filed July 21, 1988.

Attorney(s) appearing for the Case

Henry M. Ekkers, for the petitioners; William G. McConnell, pro se. Russell F. Kurdys, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency of $7,306 in petitioners' 1982 income tax. After concessions, the only issue remaining for decision is whether petitioners are entitled to deduct under section 1701 their allocable portion of the cost of constructing certain streets and sanitary sewers which were transferred in 1982 to the Township (now city) of Hermitage, Pennsylvania...

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