JULICHER v. COMMISSIONER

HENRY A. JULICHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

JULICHER v. COMMISSIONER

No. 1102-99

United States Tax Court

T.C. Memo 2002-55; 2002 Tax Ct. Memo LEXIS 58;

February 27, 2002, Filed

Decision entered for respondent except as to depreciation deduction. Respondent failed to show petitioner was not entitled to depreciation deduction in the amount claimed.

Alan L. Frank and Robert A. Cohen, for petitioner.

Keith L. Gorman and John Gilbert, for respondent.

Gale, Joseph H.

GALE

MEMORANDUM FINDINGS OF FACT AND OPINION

GALE, Judge: Respondent determined a deficiency in petitioner's…