Haberkorn v. Commissioner
United States Tax Court
Held, P's mini-motorhome which provides living facilities is a "dwelling unit" within the meaning of sec. 280A(f)(1)(A), I.R.C. 1954, as amended.
1Opinion of the Court
Ronald L. and Sandra J. Haberkorn, Petitioners v. Commissioner of Internal Revenue, Respondent
Haberkorn v. Commissioner
Docket No. 15361-79
United States Tax Court
75 T.C. 259; 1980 U.S. Tax Ct. LEXIS 32;
November 12, 1980, Filed
Decision will be entered for the respondent.
Held, P's mini-motorhome which provides living facilities is a "dwelling unit" within the meaning of sec. 280A(f)(1)(A), I.R.C. 1954, as amended.
Ronald L. Haberkorn, pro se.
Scott A. Taylor, for the respondent.
Tietjens, Judge .
TIETJENS
OPINION
Respondent determined a deficiency of $ 156 in petitioners' Federal income tax for 1977.…
2Cases cited4 opinions
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- Utah Power & Light Co. v. United StatesSupreme Court of the United States · 1917
- Peek v. CommissionerUnited States Tax Court · 1980
- Haberkorn v. CommissionerUnited States Tax Court · 1980