James L. Christian - Page 1


                                 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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