T.C. Memo. 2002-6
UNITED STATES TAX COURT
ROBERT GRIFFIN AND JULIA GRIFFIN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7315-00. Filed January 8, 2002.
James Allen Brown, for petitioners.
H. Elizabeth Downs, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: For taxable years 1995 and 1996,
respondent determined deficiencies of $47,775 and $53,144,
respectively, in petitioners’ Federal income taxes. The sole
issue for decision is whether petitioners are entitled to deduct
as real property taxes, or as business expenses, amounts paid by
petitioner husband (petitioner) with respect to properties owned
Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011