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Freedson v. Commissioner, 565 F.2d 954 (5th Cir. 1978), affg. 65
T.C. 333 (1975) and 67 T.C. 931 (1977); McCoy v. Commissioner, 76
T.C. 1027 (1981), affd. 696 F.2d 1234 (9th Cir. 1983). Even if
petitioner's documents had been admitted, we would give them very
little weight because they apply to periods much later than the
years in issue.
Petitioner contends that Pietka did not consider that
Mr. Cummings made repairs. Petitioner points out that
Mr. Cummings paid about $70,000 to repair the roof and dry rot
in 1994. We make no findings about who paid for repairs during
the years in issue. We would give little weight to evidence of
who paid for repairs in 1994 because it occurred so long after
the years in issue.
Petitioner contends that Pietka considered an incorrect
amount of square footage for the 4200 S.W. Corbett St. property.
The parties agree that the 4200 S.W. Corbett St. property
included a 33,631 square-foot production facility. They disagree
about the size of the other areas. Petitioner contends that the
shop has 4,050 (rather than 3,969) square feet and that the annex
or residence has 2,408 (rather than 2,316) square feet. These
differences are de minimis.
Petitioner contends that Pietka did not consider all of the
property that was subject to the lease. Petitioner argues that
it leased property other than the 4200 S.W. Corbett St. property,
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