Paul M. and June S. Sengpiehl - Page 3

                                          3                                           
               The first floor is divided into five rooms.  The living room           
          measures 299 square feet and in 1991 was furnished with two                 
          sofas, some easy chairs, a coffee table, a lamp table, a piano,             
          and bookshelves.  The dining room measures 159.375 square feet              
          and was furnished with a dining room table, chairs, and china               
          cabinets in 1991.  The kitchen is 195.25 square feet in size and            
          in 1991 contained kitchen appliances, a table and chairs, and a             
          telephone.  An enclosed porch located next to the dining room is            
          165 square feet and in 1991 was furnished with a sofa, easy                 
          chairs, a wordprocessor, a copy machine, a fax machine, a file              
          cabinet, a television set with cable television, and one                    
          telephone.  Another enclosed porch next to the dining room                  
          measures 105 square feet.  In 1991, this porch was furnished with           
          a desk, chairs, credenza, two filing cabinets, and a telephone              
          during the year in issue.  The first floor also includes a                  
          hallway measuring 138 square feet.                                          
               The second floor of the house contains four rooms, including           
          a bathroom and a hallway, totaling 688.25 square feet.                      
          Petitioner did not use any of the second floor in operating his             
          law practice.                                                               
               Petitioners paid mortgage interest, real estate taxes, home            
          insurance, and utilities in the respective amounts of $2,324.97,            
          $4,442.01, $360, and $2,815.44 during 1991.                                 








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