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Petitioners, however, are not entitled to depreciation
deductions for any of their costs for grounds improvements which
they allocated to the carriage house. These costs are subject to
the limitation imposed by section 280A(c)(5) as the grounds are
appurtenant to petitioners’ residence. Sec. 280A(f)(1)(A).
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011