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Bindseil.pdf

TC_Memo_1983-411.pdf
Preview of Bindseil
🔗 Source: bradfordtaxinstitute.com
📊 Size: 38 KB
👤 Author: Tax Reduction Letter
⬇️ Downloads: 63

Summary

Lee A. Bindseil was determined to have a $1,567.31 income tax deficiency for 1979. The issues were whether he rented a house to his parents at a fair rental and if he was engaged in an activity for profit. Lee purchased the house for $60,000 and rented it to his parents for $250 per month. He incurred $4,645.35 in expenses and claimed $1,413 in depreciation. The court considered whether the rental was at a fair market value, with Lee's parents paying $250 per month, and whether Lee was engaged in an activity for profit. An expert witness testified that the fair rental value of the house was $450 per month. The court ultimately had to decide whether Lee met his burden of proof that his parents paid fair rental for the house.

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Description

Lee A. Bindseil was determined to have a $1,567.31 income tax deficiency for 1979.

Technical Information

  • File Format: PDF
  • File Size: 38 KB
  • Pages: 4
  • Language: EN
  • Author: Tax Reduction Letter
  • Total Downloads: 63
  • Last Updated: 1 month ago

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