T.C. Memo. 2000-321
UNITED STATES TAX COURT
DAVID A. AND PAULA J. HENDERSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3863-98. Filed October 16, 2000.
David A. and Paula J. Henderson, pro se.
Julie L. Payne, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies of $10,830
and $5,807 in petitioners’ Federal income tax for 1994 and 1995,
respectively, and an addition to tax of $2,127 for 1994 under
section 6651(a)(1). After concessions, the issue remaining for
decision is whether petitioners are entitled to deduct
depreciation as a medical expense under section 213.
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