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 toPage: 1 2 3 4 5 NextLast modified: March 27, 2008