1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 57 T.C.M.
  5. 57 T.C.M. 1251 (1989)
 

BURKHART v. COMMISSIONER

Docket No. 7434-88.

57 T.C.M. 1251 (1989)

T.C. Memo. 1989-417

Kenneth C. Burkhart, Jr. and Priscilla Barclay v. Commissioner.

United States Tax Court.

Filed August 14, 1989.

Attorney(s) appearing for the Case

Durward James Gehring, 180 N. LaSalle St., Chicago, Ill., for the petitioners.

William I. Miller, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge.

Respondent determined a deficiency in the amount of $703 in petitioners' income tax for 1984. Due to a concession by petitioners, the sole issue for decision is whether the basement of the building in which petitioners resided during 1984 was part of, or appurtenant to, their "dwelling unit" within the meaning of section 280A(f)(1).1

All of the facts have been stipulated.

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases