17
Year Amount of Depreciation
1985 $2,906
1986 13,374
1987 12,225
1988 6,364
1989 451
Total 35,320
Such figures would seem to indicate that petitioners did, in
fact, rent out the California property beginning in 1985.
Petitioner's testimony that he resided at that address from 1985
through 1988 while working at General Dynamics was uncorroborated
and questionable. Under such circumstances, petitioners have
failed to establish that the property was ever used as their
principal residence, or that even if it were, that such use was
not abandoned long before the property was sold. See Stolk v.
Commissioner, 40 T.C. 345 (1963), affd. per curiam 326 F.2d 760
(2d Cir. 1964). We are unable, moreover, to determine with any
degree of certainty the location of petitioners' new residence
after the sale of the California property in 1989.
On their 1989 Federal income tax return, petitioners listed
their address as "P.O. Box 4353, Star City, West Virginia, 26504"
(the Star City address), and a Form 1099-INT attached to their
return listed petitioners' residence as "500-6 Village Park
Drive, Morgantown, West Virginia, 26505" (the Morgantown
address). On their amended 1989 return, petitioners listed their
residence in 1989 as the Charleston property. On their 1990
Federal income tax return, petitioners listed their home address
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