Detko v. Commissioner
United States Tax Court
Held: Petitioner established that the use of his fishing boat was primarily for business purposes. Held further, petitioner is entitled to a deduction for certain expenses incurred in connection with the use of the boat and to depreciation deduction and investment tax credit.
1Opinion of the Court
GEORGE DETKO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Detko v. Commissioner
Docket No. 14790-81.
United States Tax Court
T.C. Memo 1987-99; 1987 Tax Ct. Memo LEXIS 95; 53 T.C.M. (CCH) 186; T.C.M. (RIA) 87099;
February 18, 1987.
Held: Petitioner established that the use of his fishing boat was primarily for business purposes. Held further, petitioner is entitled to a deduction for certain expenses incurred in connection with the use of the boat and to depreciation deduction and investment tax credit.
Stephen G. Salley, for the petitioner.
Jane T. Dickinson, for the respondent.
WHITAKE…
2Cases cited7 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Ashby v. CommissionerUnited States Tax Court · 1968
- Nicholls, North, Buse Co. v. CommissionerUnited States Tax Court · 1971
- Larrabee v. CommissionerUnited States Tax Court · 1960
- Schulz v. CommissionerUnited States Tax Court · 1951
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