T.C. Memo. 2000-385
UNITED STATES TAX COURT
JAMES L. CHRISTIAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23902-97. Filed December 20, 2000.
James L. Christian, pro se.
Yvonne M. Peters, for respondent.
MEMORANDUM OPINION
BEGHE, Judge: Respondent determined a deficiency of $10,776
in petitioner’s 1993 Federal income tax. After concessions, the
issues remaining for decision are whether petitioner is entitled
to deduct expenses claimed in excess of the amounts allowed by
respondent with respect to the following three items or types of
items: (1) Of $2,332 claimed as a deduction for depreciation in
connection with writing and retreat activities, any more than the
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