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CLINGER v. COMMISSIONER

Docket No. 20008-88.

60 T.C.M. 598 (1990)

T.C. Memo. 1990-459

W. Cordell Clinger and Shauna C. Clinger v. Commissioner.

United States Tax Court.

Filed August 27, 1990.

Attorney(s) appearing for the Case

John J. Borsos, 807 E. South Temple, Salt Lake City, Utah, for the petitioners. Joel A. Lopata, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the years 1984 and 1985 in the amounts of $1,524.24 and $471.70, respectively. The issue for decision concerns petitioners' entitlement to a depreciation deduction, an investment tax credit, and a deduction under section 1791 with respect to the purchase of an oil painting in 1984.

Findings...

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