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GRINALDS v. COMMISSIONER

Docket No. 30624-91.

65 T.C.M. 1971 (1993)

T.C. Memo. 1993-66

Henry F. Grinalds and Thelma Grinalds v. Commissioner.

United States Tax Court.

Filed February 25, 1993.

Attorney(s) appearing for the Case

Henry F. Grinalds, pro se. John M. Altman, for the respondent.

Memorandum Opinion

PATE, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined deficiencies in petitioners' 1987 and 1988 Federal income taxes of $1,241 and $4,181, respectively. After a concession by petitioners, the issues for our decision are: (1) Whether petitioners may depreciate improvements to real property, made pursuant...

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