Donald P. and Margie C. Osborne - Page 1
T.C. Memo. 2008-40
UNITED STATES TAX COURT
DONALD P. AND MARGIE C. OSBORNE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4838-05. Filed February 26, 2008.
Donald P. and Margie C. Osborne, pro sese.
Joan E. Steele, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: After concessions, the issues for decision
are whether: (1) Petitioners are entitled to depreciation,
insurance, interest, supplies, tax and licenses, travel, and
other expense deductions relating to 2001 and 2002; (2)
petitioners properly calculated cost of goods sold relating to
Page: 1 2 3 4 5
Last modified: March 27, 2008