T.C. Memo. 2000-254
UNITED STATES TAX COURT
MARVIN L. BARMES AND BARBARA J. BARMES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11135-98. Filed August 11, 2000.
Marvin L. Barmes and Barbara J. Barmes, pro se.
Timothy A. Lohrstorfer, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a deficiency in
petitioners’ Federal income tax of $13,821 for 1994 and an
accuracy-related penalty under section 6662(a) of $2,764.
The issues for decision are:
1. Whether petitioners may deduct depreciation for two
automobiles for 1994. We hold that they may not.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011