Transcription of Page 1 REGINALD R. HESS AND CYNTHIA S. HESS, …
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Page 1 REGINALD R. HESS AND CYNTHIA S. HESS, …
REGINALD R. hess AND CYNTHIA S. hess , Petitioners, v. COMMISSIONEROF INTERNAL REVENUE, No. 11036-92 SUNITED STATES TAX COURT1994 Tax Ct. LEXIS 88; Summary Opinion 1994-79 May 4, 1994, Entered; March 30, 1994, FiledDISPOSITION:[*1] Cost of petitioner's implantsurgery was held to be depreciable. Decision was enteredfor : CYNTHIA S. hess , Pro J. Miller, for :Joan Seitz Pate, Special Trial BY:Joan Seitz PateOPINIONDECISIONP ursuant to the determination of the Court as setforth in its Summary Opinion 1994-79, filed March30, 1994, it isORDERED AND DECIDED that there are nodeficiencies in petitioners' income tax for Seitz PateSpecial Trial JudgeENTERED: MAY 4 1994 PATE,Special Trial Judge: This case was heardpursuant to the provisions of section otherwise indicated, all sectionreferences are to the Internal Revenue Code ineffect for the year in issue.
REGINALD R. HESS AND CYNTHIA S. HESS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Docket No. 11036-92S UNITED STATES TAX …
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