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HOOD v. COMMISSIONER

Docket No. 4717-87.

55 T.C.M. 817 (1988)

T.C. Memo. 1988-205

Joseph W. Hood, Jr. and Barbara K. Hood v. Commissioner.

United States Tax Court.

Filed May 9, 1988.

Attorney(s) appearing for the Case

Joseph W. Hood, Jr., and Barbara K. Hood, pro se. Deborah S. Merkel, for the respondent.

Memorandum Opinion

PETERSON, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986 and Rules 180, 181 and 182.1 Respondent determined a deficiency in petitioners' 1983 Federal income tax in the amount of $1,266.00. After concessions by petitioners, the sole issue is whether petitioners are entitled to a depreciation deduction in excess of the amount allowed...

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